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9 results in 3 documents

  1. #2314640

    Coigeartuithe le haghaidh laghdaithe (méadaithe) ar speansais réamhíoctha

    Adjustments for decrease (increase) in prepaid expenses

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  2. #2314642

    [Féach: Speansais réamhíoctha reatha; Brabús (caillteanas)]

    [Refer: Current prepaid expenses; Profit (loss)]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  3. #2316468

    Costais réamhíoctha reatha

    Current prepaid expenses

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  4. #2590500

    Coigeartuithe le haghaidh laghdaithe (méadaithe) ar speansais réamhíoctha

    Adjustments for decrease (increase) in prepaid expenses

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  5. #2590502

    [Féach: Speansais réamhíoctha reatha; Brabús (caillteanas)]

    [Refer: Current prepaid expenses; Profit (loss)]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  6. #2592325

    Costais réamhíoctha reatha

    Current prepaid expenses

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  7. #2314641

    Coigeartuithe le haghaidh an laghdaithe (an mhéadaithe) ar speansais réamhíoctha chun brabús (caillteanas) a réiteach le glansreabhadh airgid ó ghníomhaíochtaí oibriúcháin (agus a úsáidtear sna gníomhaíochtaí sin).

    Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  8. #2590501

    Coigeartuithe le haghaidh an laghdaithe (an mhéadaithe) ar speansais réamhíoctha chun brabús (caillteanas) a réiteach le glansreabhadh airgid ó ghníomhaíochtaí oibriúcháin (agus a úsáidtear sna gníomhaíochtaí sin).

    Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  9. #2977179

    Ní sócmhainní airgeadais iad sócmhainní (amhail speansais réamhíoctha) arb é an tairbhe eacnamaíoch a bheidh ann amach anseo ina leith é earraí nó seirbhísí a fháil seachas an ceart chun airgead tirim nó sócmhainn airgeadais eile a fháil.

    Assets (such as prepaid expenses) for which the future economic benefit is the receipt of goods or services, rather than the right to receive cash or another financial asset, are not financial assets.

    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)