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Creat i gcomhair Ullmhú agus Cur i Láthair Ráiteas Airgeadais
Framework for the Preparation and Presentation of Financial Statements
Creat i gcomhair Ullmhú agus Cur i Láthair Ráiteas Airgeadais
Framework for the Preparation and Presentation of Financial Statements
Leasaítear mír 11 agus scriostar an fonóta a ghabhann le Creat i gcomhair Ullmhú agus Cur i láthair Ráiteas Airgeadais i mír 11.
Paragraph 11 is amended and the footnote to Framework for the Preparation and Presentation of Financial Statements in paragraph 11 is deleted.
Baineann an tagairt le Creat i gcomhair Ullmhú agus Cur i Láthair Ráiteas Airgeadais CCIC, a ghlac an Bord in 2001 agus a bhí i bhfeidhm nuair a forbraíodh an Léirmhíniú.
The reference is to the IASC’s Framework for the Preparation and Presentation of Financial Statements, adopted by the Board in 2001 and in effect when the Interpretation was developed.