#327044
Féadfar déileáil le hadmhálacha a ghintear go hinmheánach tríd an ngnáthphróiseas buiséadach.
Internally-generated receipts can be dealt with through the normal budgetary process.
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Bailiúcháin
34 toradh in 13 doiciméad
#1652425
Tá ar a gcumas ‘sonraí rianaithe ceamaraí’ a ghintear go hinmheánach a anótáil;
The capability for annotating internally generated ‘camera tracking data’;
#1753260
3.Tá ar a gcumas ‘sonraí rianaithe ceamaraí’ a ghintear go hinmheánach a anótáil;
3.The capability for annotating internally generated 'camera tracking data';
#2057657
An acmhainneacht chun ‘sonraí rianaithe ceamaraí’ a ghintear go hinmheánach a anótáil;
The capability for annotating internally generated 'camera tracking data';
#2275361
An acmhainneacht chun ‘sonraí rianaithe ceamaraí’ a ghintear go hinmheánach a anótáil;
The capability for annotating internally generated ‘camera tracking data’;
#2323606
A ghintear go hinmheánach [member]
Internally generated [member]
#2599389
A ghintear go hinmheánach [member]
Internally generated [member]
#2699193
An acmhainneacht chun ‘sonraí rianaithe ceamaraí’ a ghintear go hinmheánach a anótáil;
The capability for annotating internally generated ‘camera tracking data’;
#2824299
An acmhainneacht chun ‘sonraí rianaithe ceamaraí’ a ghintear go hinmheánach a anótáil;
The capability for annotating internally generated ‘camera tracking data’;
#2978343
125 Le IAS 38 Sócmhainní Doláimhsithe, toirmeasctar aitheantas ar cháilmheas a ghintear go hinmheánach.
125 IAS 38 Intangible Assets prohibits the recognition of internally generated goodwill.
#2978972
Pléann míreanna 51-67 le haitheantas agus tomhas tosaigh sócmhainní doláimhsithe a ghintear go hinmheánach.
Paragraphs 51-67 deal with the initial recognition and measurement of internally generated intangible assets.
#2979053
Cáilmheas a ghintear go hinmheánach
Internally generated goodwill
#2979054
Ní aithneofar mar shócmhainn cáilmheas a ghintear go hinmheánach.
Internally generated goodwill shall not be recognised as an asset.
#2979060
Sócmhainní doláimhsithe a ghintear go hinmheánach
Internally generated intangible assets
#2979105
Costas sócmhainne doláimhsithe a ghintear go hinmheánach
Cost of an internally generated intangible asset
#588088
bunóidh institiúid a bearta um priacail oibriúcháin a ghintear go hinmheánach ar thréimhse stairiúil bhreathnóireachta cúig bliana ar a laghad.
an institution shall base its internally generated operational risk measures on a minimum historical observation period of five years.
#2979056
Tugtar tuairisc go minic ar chaiteachas den sórt sin mar rud a chuireann le cáilmheas a ghintear go hinmheánach.
Such expenditure is often described as contributing to internally generated goodwill.
#2979061
51 Is deacair uaireanta measúnú a dhéanamh ar cé acu atá nó nach bhfuil sócmhainn dholáimhsithe a ghintear go hinmheánach i dteideal aitheantais mar gheall ar fhadhbanna sna réimsí seo a leanas:
51 It is sometimes difficult to assess whether an internally generated intangible asset qualifies for recognition because of problems in:
#2979066
52 Chun measúnú a dhéanamh ar cé acu atá nó nach bhfuil sócmhainn dholáimhsithe a ghintear go hinmheánach ag comhlíonadh na gcritéar le haghaidh aitheantais, déanann eintiteas giniúint na sócmhainne a aicmiú:
52 To assess whether an internally generated intangible asset meets the criteria for recognition, an entity classifies the generation of the asset into:
#2979102
Ní aithneofar mar shócmhainní doláimhsithe brandaí, barrtheidil, teidil foilsitheoireachta, liostaí custaiméirí ná míreanna comhchosúla ó thaobh substainte de a ghintear go hinmheánach.
Internally generated brands, mastheads, publishing titles, customer lists and items similar in substance shall not be recognised as intangible assets.
#2979114
Le IAS 23 sonraítear critéir maidir le haitheantas úis mar ghné de chostas sócmhainne doláimhsithe a ghintear go hinmheánach.
IAS 23 specifies criteria for the recognition of interest as an element of the cost of an internally generated intangible asset.
#2979115
67 Ní comhpháirteanna de chostas sócmhainne doláimhsithe a ghintear go hinmheánach iad na nithe seo a leanas:
67 The following are not components of the cost of an internally generated intangible asset:
#2979298
Nochtfaidh eintiteas an méid a leanas maidir le gach aicme sócmhainní doláimhsithe, ina ndéanfar idirdhealú idir sócmhainní doláimhsithe a ghintear go hinmheánach agus sócmhainní doláimhsithe eile:
An entity shall disclose the following for each class of intangible assets, distinguishing between internally generated intangible assets and other intangible assets:
#2991848
cé acu an sócmhainn dholáimhsithe a ghintear go hinmheánach é an suíomh gréasáin atá faoi réir cheanglais IAS 38 nó nach ea; agus
whether the website is an internally generated intangible asset that is subject to the requirements of IAS 38; and
#2175527
comhiomlánú de bhreiseanna le réadmhaoin, gléasra agus trealamh, le sócmhainní doláimhsithe a ghintear go hinmheánach, lena n-áirítear i gcumasc gnó nó a gabhadh, le réadmhaoin infheistíochta nó arna n-aithint sa tsuim ghlanluacha agus, i gcás inarb infheidhme le sócmhainní ceart úsáide caipitlithe;
an aggregation of additions to property, plant and equipment, to internally generated intangible assets, including in a business combination or acquired, to investment properties acquired or recognised in the carrying amount and, where applicable, to capitalised right-of-use assets;
#2441379
Aithnítear go forleathan, nach ndéantar go leor tuairiscithe ar fhaisnéis faoi shócmhainní doláimhsithe agus tosca doláimhsithe eile, lena n-áirítear acmhainní doláimhsithe a ghintear go hinmheánach, rud a chuireann bac ar mheasúnú ceart a dhéanamh ar fhorbairt, feidhmíocht agus seasamh gnóthais, agus ar an bhfaireachán a dhéantar ar infheistíochtaí.
It is widely recognised that information on intangible assets and other intangible factors, including internally generated intangible resources, is underreported, impeding the proper assessment of an undertaking’s development, performance and position, and the monitoring of investments.
#2978344
Aon mhéadú ar an méid in-aisghabhála cáilmheasa sna tréimhsí i ndiaidh caillteanas lagaithe a aithint le haghaidh an cháilmheasa sin, is dócha gurb é a bheidh ann méadú ar cháilmheas a ghintear go hinmheánach, seachas an cealú caillteanais lagaithe a aithníodh le haghaidh an cháilmheasa a fuarthas.
Any increase in the recoverable amount of goodwill in the periods following the recognition of an impairment loss for that goodwill is likely to be an increase in internally generated goodwill, rather than a reversal of the impairment loss recognised for the acquired goodwill.
#2978971
Pléann mír 44 le tomhas tosaigh sócmhainní doláimhsithe a fuarthas trí bhíthin deontas rialtais, pléann míreanna 45-47 le malartuithe sócmhainní doláimhsithe, agus pléann míreanna 48-50 le conas déileáil le cáilmheas a ghintear go hinmheánach.
Paragraph 44 deals with the initial measurement of intangible assets acquired by way of a government grant, paragraphs 45-47 with exchanges of intangible assets, and paragraphs 48-50 with the treatment of internally generated goodwill.
#2978976
Dá bhrí sin, ní aithneofar ach go hannamh i suim ghlanluacha sócmhainne caiteachas ina dhiaidh sin — caiteachas a thabhaítear tar éis aitheantas tosaigh sócmhainne doláimhsithe a fuarthas nó tar éis tabhairt i gcrích sócmhainne doláimhsithe a ghintear go hinmheánach.
Therefore, only rarely will subsequent expenditure — expenditure incurred after the initial recognition of an acquired intangible asset or after completion of an internally generated intangible asset — be recognised in the carrying amount of an asset.
#2979057
Ní dhéantar cáilmheas a ghintear go hinmheánach a aithint mar shócmhainn toisc nach acmhainn inaitheanta í (i.e. níl sí indeighilte ná ní eascraíonn sí as cearta conarthacha nó dlíthiúla eile) arna rialú ag an eintiteas ar féidir a thomhas go hiontaofa ar costas.
Internally generated goodwill is not recognised as an asset because it is not an identifiable resource (i.e. it is not separable nor does it arise from contractual or other legal rights) controlled by the entity that can be measured reliably at cost.
#2979065
Dá bhrí sin, i dteannta leis na ceanglais ghinearálta maidir le haitheantas agus tomhas tosaigh sócmhainne doláimhsithe a chomhlíonadh, cuireann eintiteas ceanglais agus treoraíocht mhíreanna 52-67 i bhfeidhm maidir le gach sócmhainn dholáimhsithe a ghintear go hinmheánach.
Therefore, in addition to complying with the general requirements for the recognition and initial measurement of an intangible asset, an entity applies the requirements and guidance in paragraphs 52-67 to all internally generated intangible assets.
#2979106
65 Chun críche mhír 24, is éard is costas sócmhainn dholáimhsithe a ghintear go hinmheánach ann suim an chaiteachais a thabhaítear ón dáta a chomhlíonann an tsócmhainn dholáimhsithe na critéir aitheantais i míreanna 21, 22 agus 57 den chéad uair.
65 The cost of an internally generated intangible asset for the purpose of paragraph 24 is the sum of expenditure incurred from the date when the intangible asset first meets the recognition criteria in paragraphs 21, 22 and 57.
#2979108
66 Is éard atá i gcostas sócmhainne doláimhsithe a ghintear go hinmheánach gach costas atá inchurtha go díreach i leith chruthú, tháirgeadh agus ullmhú na sócmhainne chun go mbeidh sí in ann feidhmiú ar an mbealach a bheartaíonn an bhainistíocht.
66 The cost of an internally generated intangible asset comprises all directly attributable costs necessary to create, produce, and prepare the asset to be capable of operating in the manner intended by management.
#2991855
7 Is sócmhainn dholáimhsithe a ghintear go hinmheánach agus atá faoi réir cheanglais IAS 38 é suíomh gréasáin an eintitis féin a eascraíonn as forbairt agus atá ann ar mhaithe le rochtain inmheánach nó sheachtrach.
7 An entity's own website that arises from development and is for internal or external access is an internally generated intangible asset that is subject to the requirements of IAS 38.