#2322008
Ráiteas ar athruithe sa chothromas
Statement of changes in equity
Scag na torthaí
Bailiúcháin
29 toradh in 3 dhoiciméad
#2326979
Ráiteas ar athruithe sa chothromas [abstract]
Statement of changes in equity [abstract]
#2326980
Ráiteas ar athruithe sa chothromas [line items]
Statement of changes in equity [line items]
#2326981
Ráiteas ar athruithe sa chothromas [table]
Statement of changes in equity [table]
#2597789
Ráiteas ar athruithe sa chothromas
Statement of changes in equity
#2602756
Ráiteas ar athruithe sa chothromas [abstract]
Statement of changes in equity [abstract]
#2602757
Ráiteas ar athruithe sa chothromas [line items]
Statement of changes in equity [line items]
#2602758
Ráiteas ar athruithe sa chothromas [table]
Statement of changes in equity [table]
#2972682
ráiteas ar athruithe sa chothromas le haghaidh na tréimhse;
a statement of changes in equity for the period;
#2973085
Ráiteas ar athruithe sa chothromas
Statement of changes in equity
#2973086
Faisnéis atá le cur i láthair sa ráiteas ar athruithe sa chothromas
Information to be presented in the statement of changes in equity
#2973087
Cuirfidh eintiteas ráiteas ar athruithe sa chothromas i láthair mar a cheanglaítear le mír 10.
An entity shall present a statement of changes in equity as required by paragraph 10.
#2973088
Áirítear an fhaisnéis a leanas sa ráiteas ar athruithe sa chothromas:
The statement of changes in equity includes the following information:
#2973094
Faisnéis atá le cur i láthair sa ráiteas ar athruithe sa chothromas nó sna nótaí
Information to be presented in the statement of changes in equity or in the notes
#2972956
Nochtfaidh eintiteas an méid a leanas, sa ráiteas maidir le staid airgeadais nó sa ráiteas ar athruithe sa chothromas, nó sna nótaí:
An entity shall disclose the following, either in the statement of financial position or the statement of changes in equity, or in the notes:
#2982611
an éifeacht a bhí ag cuntasaíocht fálaithe ar ráiteas an eintitis ar an staid airgeadais, ar an ráiteas ar ioncam cuimsitheach agus ar an ráiteas ar athruithe sa chothromas.
the effect that hedge accounting has had on the entity's statement of financial position, statement of comprehensive income and statement of changes in equity.
#2589810
Marcálfaidh eisitheoirí gach uimhir in airgeadra dearbhaithe a nochtar sa ráiteas ar an staid airgeadais, sa ráiteas brabúis nó caillteanais agus ioncam cuimsitheach eile, sa ráiteas ar athruithe sa chothromas agus sa ráiteas ar shreafaí airgid i ráitis airgeadais chomhdhlúite IFRS.
Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.
#2972640
Faisnéis bhreise atá sna nótaí i dteannta na faisnéise a chuirtear i láthair sa ráiteas maidir le staid airgeadais, sa ráiteas (sna ráitis) ar bhrabús nó ar chaillteanas agus ar ioncam cuimsitheach eile, sa ráiteas ar athruithe sa chothromas agus sa ráiteas ar shreafaí airgid.
Notes contain information in addition to that presented in the statement of financial position, statement(s) of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows.
#2972783
Cuirfidh eintiteas na nithe a leanas, ar a laghad, i láthair: dhá ráiteas maidir le staid airgeadais, dhá ráiteas ar bhrabús nó ar chaillteanas agus ar ioncam cuimsitheach eile, dhá ráiteas ar leithligh ar bhrabús nó ar chaillteanais (má chuirtear i láthair iad), dhá ráiteas ar shreafaí airgid agus dhá ráiteas ar athruithe sa chothromas, agus nótaí a bhaineann leo.
An entity shall present, as a minimum, two statements of financial position, two statements of profit or loss and other comprehensive income, two separate statements of profit or loss (if presented), two statements of cash flows and two statements of changes in equity, and related notes.
#2972792
Ní cheanglaítear ar an eintiteas, áfach, an tríú ráiteas maidir le staid airgeadais, an tríú ráiteas ar shreafaí airgid ná an tríú ráiteas ar athruithe sa chothromas a chur i láthair (i.e. ráiteas airgeadais comparáideach breise).
However, the entity is not required to present a third statement of financial position, a third statement of cash flows or a third statement of changes in equity (ie an additional financial statement comparative).
#2972827
47 Ceanglaítear leis an gCaighdeán seo nochtaí áirithe sa ráiteas maidir le staid airgeadais nó sa ráiteas (sna ráitis) ar bhrabús nó ar chaillteanas agus ar ioncam cuimsitheach eile, nó sa ráiteas ar athruithe sa chothromas agus ceanglaítear leis nochtadh ar mhíreanna líne eile sna ráitis sin nó sna nótaí.
47 This Standard requires particular disclosures in the statement of financial position or the statement(s) of profit or loss and other comprehensive income, or in the statement of changes in equity and requires disclosure of other line items either in those statements or in the notes.
#2973095
I gcás gach gné den chaipiteal gnáthscaireanna, cuirfidh eintiteas anailís ar ioncam cuimsitheach eile i láthair de réir míre sa ráiteas ar athruithe sa chothromas nó sna nótaí (féach mír 106(d)(ii)).
For each component of equity an entity shall present, either in the statement of changes in equity or in the notes, an analysis of other comprehensive income by item (see paragraph 106(d)(ii)).
#2973096
Déanfaidh eintiteas an méid díbhinní a aithnítear mar dháileacháin ar úinéirí le linn na tréimhse, agus an méid gaolmhar díbhinní in aghaidh na scaire, a chur i láthair sa ráiteas ar athruithe sa chothromas nó sna nótaí.
An entity shall present, either in the statement of changes in equity or in the notes, the amount of dividends recognised as distributions to owners during the period, and the related amount of dividends per share.
#2973103
Ceanglaítear le mír 106(b) go nochtar sa ráiteas ar athruithe sa chothromas an coigeartú iomlán ar gach gné den chaipiteal gnáthscaireanna atá de thoradh athruithe ar bheartais chuntasaíochta agus, ar leithligh uaidh sin, de thoradh ceartuithe earráidí.
Paragraph 106(b) requires disclosure in the statement of changes in equity of the total adjustment to each component of equity resulting from changes in accounting policies and, separately, from corrections of errors.
#2977735
Sa Treoraíocht maidir le Cur Chun Feidhme IAS 1, léirítear bealaí ina bhféadtar an ráiteas maidir le staid airgeadais, an ráiteas ar ioncam cuimsitheach agus an ráiteas ar athruithe sa chothromas a chur i láthair.
The Implementation Guidance for IAS 1 illustrates ways in which the statement of financial position, statement of comprehensive income and statement of changes in equity may be presented.
#2977795
ráiteas ar athruithe sa chothromas go carnach le haghaidh na bliana airgeadais reatha go dáta, agus ráiteas comparáideach le haghaidh na tréimhse inchomparáide den bhliain go dáta sa bhliain airgeadais díreach roimhe sin.
statement of changes in equity cumulatively for the current financial year to date, with a comparative statement for the comparable year-to-date period of the immediately preceding financial year.
#2980388
a chéad ráiteas maidir leis an staid airgeadais le haghaidh an 31 Nollaig 20X5 (lena n-áirítear méideanna comparáideacha maidir le 20X4), ráiteas ar ioncam cuimsitheach, ráiteas ar athruithe sa chothromas agus ráiteas ar shreafaí airgid le haghaidh na bliana go dtí an 31 Nollaig 20X5 (lena n-áirítear méideanna comparáideacha le haghaidh 20X4) agus nochtaí (lena n-áirítear faisnéis chomparáideach le haghaidh 20X4) a ullmhú agus a chur i láthair.
preparing and presenting its statement of financial position for 31 December 20X5 (including comparative amounts for 20X4), statement of comprehensive income, statement of changes in equity and statement of cash flows for the year to 31 December 20X5 (including comparative amounts for 20X4) and disclosures (including comparative information for 20X4).
#2980420
21 Áireofar sna chéad ráitis airgeadais de réir na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais de chuid eintitis trí ráiteas maidir le staid airgeadais, dhá ráiteas ar bhrabús nó ar chaillteanas agus ar ioncam cuimsitheach eile, dhá ráiteas ar leithligh ar bhrabús nó ar chaillteanais (má chuirtear i láthair iad), dhá ráiteas ar shreafaí airgid agus dhá ráiteas ar athruithe sa chothromas, agus nótaí a bhaineann leo, lena n-áirítear faisnéis chomparáideach maidir le gach ráiteas a chuirtear i láthair.
21 An entity’s first IFRS financial statements shall include at least three statements of financial position, two statements of profit or loss and other comprehensive income, two separate statements of profit or loss (if presented), two statements of cash flows and two statements of changes in equity and related notes, including comparative information for all statements presented.
#2991483
Le IAS 1 ceanglaítear ar eintiteas sonraí díbhinní a aithnítear mar dháileacháin ar úinéirí a chur i láthair sa ráiteas ar athruithe sa chothromas nó sna nótaí a ghabhann leis na ráitis airgeadais.
IAS 1 requires an entity to present details of dividends recognised as distributions to owners either in the statement of changes in equity or in the notes to the financial statements.