BUSINESS AND COMPETITION|accounting
- glacadh céaduaire Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- first-time adoption
- en
- Definition decisive act of an entity that, for the first time, makes an explicit and unreserved statement that its general purpose financial statements comply with IFRSs Reference "COM-MT, based on: - Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN - International Financial Reporting Standard 1: First-time Adoption of International Financial Reporting Standards, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ifrs1_en.pdf [14.12.2017]"