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C19 Má d’aithin léasaí roimhe sin sócmhainn nó dliteanas lena gcuirtear IFRS 3 Comhcheangail Ghnó i bhfeidhm a bhaineann le téarmaí fabhracha nó neamhfhabhracha léasa oibriúcháin a fuarthas mar chuid de chomhcheangal gnó, dí-aithneoidh an léasaí an tsócmhainn nó an dliteanas sin agus coigeartóidh sé suim ghlanluacha na sócmhainne lena ngabhann ceart úsáide faoi mhéid comhfhreagrach ar dháta an chur i bhfeidhm tosaigh.
C19 If a lessee previously recognised an asset or a liability applying IFRS 3 Business Combinations relating to favourable or unfavourable terms of an operating lease acquired as part of a business combination, the lessee shall derecognise that asset or liability and adjust the carrying amount of the right-of-use asset by a corresponding amount at the date of initial application.