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  1. #2978834

    Ní thagann aon oibleagáid maidir le díol oibríochta go dtí go bhfuil an t-eintiteas geallta don díol, i.e. nuair a bhíonn comhaontú díola ceangailteach ann.

    No obligation arises for the sale of an operation until the entity is committed to the sale, i.e. there is a binding sale agreement.

    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. #2978836

    Go dtí go bhfuil comhaontú díola ceangailteach ann, beidh an t-eintiteas in ann a mheon a athrú agus beidh air gníomh eile a dhéanamh mura féidir ceannaitheoir a fháil agus téarmaí inghlactha ag gabháil leo.

    Until there is a binding sale agreement, the entity will be able to change its mind and indeed will have to take another course of action if a purchaser cannot be found on acceptable terms.

    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)