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7 results in 3 documents

  1. #2323793

    [Féach: Caiteachas sochair foirceanta; Príomhphearsanra bainistíochta eintitis nó máthairchuideachta [member]]

    [Refer: Termination benefits expense; Key management personnel of entity or parent [member]]

    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. #2327185

    Speansas sochair foirceanta

    Termination benefits expense

    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. #2327715

    An méid sochar fadtéarmach fostaithe seachas sochair iarfhostaíochta agus sochair foirceanta.

    The amount of long-term employee benefits other than post-employment benefits and termination benefits.

    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. #2599576

    [Féach: Caiteachas sochair foirceanta; Príomhphearsanra bainistíochta eintitis nó máthairchuideachta [member]]

    [Refer: Termination benefits expense; Key management personnel of entity or parent [member]]

    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. #2600964

    An méid sochar fadtéarmach fostaithe seachas sochair iarfhostaíochta agus sochair foirceanta.

    The amount of long-term employee benefits other than post-employment benefits and termination benefits.

    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. #2602961

    Speansas sochair foirceanta

    Termination benefits expense

    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. #2978017

    Ní costais incriminteacha dhíreacha maidir leis an tsócmhainn a dhiúscairt iad sochair foirceanta (mar a shainmhínítear in IAS 19) agus costais a bhaineann le gnó a laghdú nó a atheagrú i ndiaidh sócmhainn a dhiúscairt.

    However, termination benefits (as defined in IAS 19) and costs associated with reducing or reorganising a business following the disposal of an asset are not direct incremental costs to dispose of the asset.

    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)