#1787566
ionstraim fiachais, lena n-áirítear urrús fiachais, iasacht, airleacan, agus taisce phrapéilimh;
a debt instrument, including a debt security, a loan, an advance and a demand deposit;
Scag na torthaí
Bailiúcháin
3 thoradh in 2 dhoiciméad
#2991544
Agus cóirluach dliteanais airgeadais arna mhúchadh lena n-áirítear gné éilimh (e.g. taisce phrapéilimh) á thomhas, ní chuirtear mír 47 de IFRS 13 i bhfeidhm.
In measuring the fair value of a financial liability extinguished that includes a demand feature (eg a demand deposit), paragraph 47 of IFRS 13 is not applied.
#2991006
Toisc go bhfuil na scaireanna sin infhuascailte ar éileamh, déanann an t-eintiteas comharchumann cóirluach na ndliteanas airgeadais sin a thomhas i gcomhréir le mír 47 de IFRS 13: ‘Ní lú cóirluach dliteanais airgeadais a bhfuil gné éilimh ag baint leis (e.g. taisce phrapéilimh) ná an méid is iníoctha ar éileamh ...’.
Because these shares are redeemable on demand, the cooperative entity measures the fair value of such financial liabilities in accordance with paragraph 47 of IFRS 13: ‘The fair value of a financial liability with a demand feature (eg a demand deposit) is not less than the amount payable on demand …’.