#2319192
Nochtadh: IAS 20 - Nochtadh
Disclosure: IAS 20 - Disclosure
Scag na torthaí
Bailiúcháin
20 toradh in 3 dhoiciméad
#2589929
IAS 20 Nochtadh
IAS 20 Disclosure
#2595043
Nochtadh: IAS 20 - Nochtadh
Disclosure: IAS 20 – Disclosure
#2972547
IAS 20 Cuntasaíocht um Dheontais Rialtais agus um Nochtadh Cúnaimh Rialtais
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
#2980219
Tá deontais rialtais mar a shainmhínítear iad in IAS 20.
Government grants are as defined in IAS 20.
#2991616
IAS 20 Cuntasaíocht um Dheontais Rialtais agus um Nochtadh Cúnaimh Rialtais
IAS 20 Accounting for Governments Grants and Disclosures of Government Assistance
#2973946
4 Ní bhaineann an caighdeán seo leis na modhanna cuntasaíochta le haghaidh deontais rialtais (féach IAS 20 Cuntasaíocht um Dheontais Rialtais agus um Nochtadh Cúnamh Rialtais) nó le haghaidh creidmheasanna cánach infheistíochta.
4 This standard does not deal with the methods of accounting for government grants (see IAS 20 Accounting for Government Grants and Disclosure of Government Assistance) or investment tax credits.
#2974674
28 D’fhéadfaí suim ghlanluacha ítime réadmhaoine, gléasra agus trealaimh a laghdú le deontais rialtais i gcomhréir le IAS 20 Cuntasaíocht um Dheontais Rialtais agus um Nochtadh Cúnamh Rialtais.
28 The carrying amount of an item of property, plant and equipment may be reduced by government grants in accordance with IAS 20 Accounting for Government Grants and Disclosure of Government Assistance.
#2979041
I gcomhréir le IAS 20 Cuntasaíocht um Dheontais Rialtais agus um Nochtadh Cúnamh Rialtais, féadfaidh eintiteas a roghnú an tsócmhainn dholáimhsithe agus an deontas araon a aithint ar luach cóir ar dtús.
In accordance with IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, an entity may choose to recognise both the intangible asset and the grant initially at fair value.
#2980145
deontas rialtais a bhaineann le plandaí iompair (féach IAS 20 Cuntasaíocht um Dheontais Rialtais agus um Nochtadh Cúnamh Rialtais).
government grants related to bearer plants (see IAS 20 Accounting for Government Grants and Disclosure of Government Assistance).
#2980267
37 Má bhaineann deontas rialtais le sócmhainn bhitheolaíoch arna tomhas ar a costas lúide aon dímheas carntha agus aon chaillteanas lagaithe carntha (féach mír 30), cuirtear IAS 20 i bhfeidhm.
37 If a government grant relates to a biological asset measured at its cost less any accumulated depreciation and any accumulated impairment losses (see paragraph 30), IAS 20 is applied.
#2980269
Ní chuirtear IAS 20 i bhfeidhm ach amháin maidir le deontas rialtais a bhaineann le sócmhainn bhitheolaíoch arna tomhas ar a costas lúide aon dímheas carntha agus aon chaillteanas lagaithe carntha.
IAS 20 is applied only to a government grant related to a biological asset measured at its cost less any accumulated depreciation and any accumulated impairment losses.
#2991249
Más cuid den chomaoin is iníoctha ag an deontóir i leith na seirbhísí iad na sócmhainní sin, ní deontais rialtais iad mar a shainmhínítear in IAS 20.
If such assets form part of the consideration payable by the grantor for the services, they are not government grants as defined in IAS 20.
#2976102
Laghdaítear caiteachas le haon íocaíocht de réir dul chun cinn a fhaightear agus le deontais a fhaightear i dtaca leis an tsócmhainn (féach IAS 20 Cuntasaíocht um Dheontais Rialtais agus um Nochtadh Cúnamh Rialtais).
Expenditures are reduced by any progress payments received and grants received in connection with the asset (see IAS 20 Accounting for Government Grants and Disclosure of Government Assistance).
#2979042
Má roghnaíonn eintiteas gan an tsócmhainn a aithint ar luach cóir ar dtús, aithníonn an t-eintiteas an tsócmhainn ar mhéid ainmniúil ar dtús (an cur chuige cuntasaíochta eile a cheadaítear le IAS 20) móide aon chaiteachas atá inchurtha go díreach i leith ullmhú na sócmhainne don úsáid a bheartaítear léi.
If an entity chooses not to recognise the asset initially at fair value, the entity recognises the asset initially at a nominal amount (the other treatment permitted by IAS 20) plus any expenditure that is directly attributable to preparing the asset for its intended use.
#2980268
38 Ceanglaítear leis an gcaighdeán seo go ndéanfaí láimhseáil atá difriúil le IAS 20, má bhaineann deontas rialtais le sócmhainn bhitheolaíoch arna tomhas ar a luach cóir lúide costais a bhaineann le díol nó má cheanglaítear le deontas rialtais ar eintiteas gan a bheith ag gabháil do ghníomhaíocht talmhaíochta shonrach.
38 This standard requires a different treatment from IAS 20, if a government grant relates to a biological asset measured at its fair value less costs to sell or a government grant requires an entity not to engage in specified agricultural activity.
#2980608
B11 D’ainneoin mír B10, féadfaidh eintiteas na ceanglais in IFRS 9 agus IAS 20 a chur i bhfeidhm go cúlghabhálach maidir le haon iasacht rialtais a tionscnaíodh roimh an dáta aistrithe chuig IFRSanna, ar choinníoll go bhfuarthas an fhaisnéis is gá chun sin a dhéanamh tráth chuntasaíocht na hiasachta sin i dtosach.
B11 Despite paragraph B10, an entity may apply the requirements in IFRS 9 and IAS 20 retrospectively to any government loan originated before the date of transition to IFRSs, provided that the information needed to do so had been obtained at the time of initially accounting for that loan.
#2991774
2 An tsaincheist atá ann ná an ‘deontas rialtais’ laistigh de raon feidhme IAS 20 é cúnamh rialtais den sórt sin agus, dá bhrí sin, ar cheart cuntas a choinneáil air i gcomhréir leis an gcaighdeán sin.
2 The issue is whether such government assistance is a ‘government grant’ within the scope of IAS 20 and, therefore, should be accounted for in accordance with this standard.
#2991775
3 Comhlíonann cúnamh rialtais d’eintitis an sainmhíniú ar dheontais rialtais in IAS 20, fiú mura bhfuil aon choinníoll ann a bhaineann go sonrach le gníomhaíochtaí oibriúcháin an eintitis seachas an ceanglas oibriú i réigiúin áirithe nó in earnálacha tionscail áirithe.
3 Government assistance to entities meets the definition of government grants in IAS 20, even if there are no conditions specifically relating to the operating activities of the entity other than the requirement to operate in certain regions or industry sectors.
#2992024
Seachas mar a cheadaítear i mír B11, cuirfidh glacadóir céaduaire i bhfeidhm na ceanglais in IFRS 9 Ionstraimí Airgeadais agus IAS 20 Cuntasaíocht um Dheontais Rialtais agus um Nochtadh Cúnamh Rialtais go hionchasach maidir le hiasachtaí rialtais atá ann cheana ag an dáta aistrithe chuig IFRSanna agus ní aithneoidh sé sochar comhfhreagrach na hiasachta rialtais ag ráta úis faoi ráta an mhargaidh mar dheontas rialtais.
Except as permitted by paragraph B11, a first-time adopter shall apply the requirements in IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance prospectively to government loans existing at the date of transition to IFRSs and shall not recognise the corresponding benefit of the government loan at a below-market rate of interest as a government grant.