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  1. #2974999

    Má tá an méid a íocadh cheana níos mó ná méid neamhlascainithe na sochar, aithneoidh eintiteas an méid farasbairr sin mar shócmhainn (speansas réamhíoctha) a mhéid a bheidh laghdú ar íocaíochtaí amach anseo nó aisíocaíocht airgid thirim, mar shampla, mar thoradh ar an réamhíocaíocht.

    If the amount already paid exceeds the undiscounted amount of the benefits, an entity shall recognise that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  2. #2991970

    Má tá an ranníocaíocht a íocadh cheana níos mó ná an ranníocaíocht atá dlite le haghaidh seirbhíse roimh dheireadh na tréimhse tuairiscithe, aithneoidh eintiteas an méid farasbairr sin mar shócmhainn (speansas réamhíoctha) a mhéid a bheidh laghdú ar íocaíochtaí amach anseo nó aisíocaíocht airgid thirim, mar shampla, mar thoradh ar an réamhíocaíocht.

    If the contribution already paid exceeds the contribution due for service before the end of the reporting period, an entity shall recognise that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)