#2322083
Sócmhainní inaitheanta arna bhfáil (dliteanais ghafa)
Identifiable assets acquired (liabilities assumed)
Scag na torthaí
Bailiúcháin
40 toradh in 4 dhoiciméad
#2322085
Glansócmhainní inaitheanta arna bhfáil (dliteanais ghafa)
Net identifiable assets acquired (liabilities assumed)
#2597865
Sócmhainní inaitheanta arna bhfáil (dliteanais ghafa)
Identifiable assets acquired (liabilities assumed)
#2597867
Glansócmhainní inaitheanta arna bhfáil (dliteanais ghafa)
Net identifiable assets acquired (liabilities assumed)
#2981585
na sócmhainní in-sainaitheanta a fuarthas agus na dliteanais ghafa;
the identifiable assets acquired and liabilities assumed;
#2981632
na sócmhainní in-sainaitheanta na fuarthas, na dliteanais ghafa agus aon leas neamh-urlámhais san fhaighteán;
the identifiable assets acquired, liabilities assumed and any non-controlling interest in the acquiree;
#2090076
Na sócmhainní inaitheanta a fuarthas, na dliteanais ghafa agus aon leas neamh-urlámhais san fhaighteán a aithint agus a thomhas
Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree
#2090078
Amhail ó dháta na héadála, aithneoidh an faighteoir, ar leithligh ón gcáilmheas, na sócmhainní inaitheanta a fuarthas, na dliteanais ghafa agus aon leas neamh-urlámhais san fhaighteán.
As of the acquisition date, the acquirer shall recognise, separately from goodwill, the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree.
#2314500
Nochtaí breise le haghaidh suimeanna a aithnítear ón dáta éadála amach le haghaidh gach aicme mór sócmhainní arna bhfáil agus dliteanais ghafa [abstract]
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
#2322084
An méid a aithnítear ón dáta éadála amach le haghaidh glansócmhainní inaitheanta arna bhfáil nó dliteanais ghafa i gcomhcheangal gnó.
The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination.
#2590361
Nochtaí breise le haghaidh suimeanna a aithnítear ón dáta éadála amach le haghaidh gach aicme mór sócmhainní arna bhfáil agus dliteanais ghafa [abstract]
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
#2597866
An méid a aithnítear ón dáta éadála amach le haghaidh glansócmhainní inaitheanta arna bhfáil nó dliteanais ghafa i gcomhcheangal gnó.
The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination.
#2974051
19 Seachas i gcásanna eisceachtúla teoranta, aithnítear na sócmhainní inaitheanta a fuarthas agus na dliteanais ghafa i gcomhcheangal gnó ar a gcóirluach ar an dáta éadála.
19 With limited exceptions, the identifiable assets acquired and liabilities assumed in a business combination are recognised at their fair values at the acquisition date.
#2974138
seachas i gcásanna eisceachtúla teoranta, aithníonn eintiteas na sócmhainní inaitheanta a fuarthas agus na dliteanais ghafa i gcomhcheangal gnó ar a gcóirluach ar an dáta éadála.
with limited exceptions, an entity recognises the identifiable assets acquired and liabilities assumed in a business combination at their fair values at the acquisition date.
#2981452
na sócmhainní in-sainaitheanta a fuarthas, na dliteanais ghafa agus aon leas neamh-urlámhais san fhaighteán a aithint agus a thomhas ina ráitis airgeadais;
recognises and measures in its financial statements the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree;
#2981473
na sócmhainní in-sainaitheanta a fuarthas, na dliteanais ghafa agus aon leas neamh-urlámhais san fhaighteán a aithint agus a thomhas; agus
recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree; and
#2981485
Na sócmhainní in-sainaitheanta a fuarthas, na dliteanais ghafa agus aon leas neamh-urlámhais san fhaighteán a aithint agus a thomhas
Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree
#2981487
Ón dáta éadála, déanfaidh an faighteoir na sócmhainní in-sainaitheanta a fuarthas, na dliteanais ghafa agus aon leas neamh-urlámhais san fhaighteán a aithint ar leithligh ón gcáilmheas.
As of the acquisition date, the acquirer shall recognise, separately from goodwill, the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree.
#2981512
Tomhaisfidh an faighteoir na sócmhainní in-sainaitheanta a fuarthas agus na dliteanais ghafa ar a luachanna córa ar an dáta éadála.
The acquirer shall measure the identifiable assets acquired and the liabilities assumed at their acquisition-date fair values.
#2981933
SÓCMHAINNÍ ÁIRITHE A FUARTHAS AGUS DLITEANAIS GHAFA ÁIRITHE A AITHINT (MÍREANNA 10–13 A CHUR I bhFEIDHM)
RECOGNISING PARTICULAR ASSETS ACQUIRED AND LIABILITIES ASSUMED (APPLICATION OF PARAGRAPHS 10–13)
#2090081
Le bheith i dteideal aitheantais mar chuid de mhodh na héadála a chur i bhfeidhm, ní mór do na sócmhainní inaitheanta a fuarthas agus na dliteanais ghafa sainmhínithe na sócmhainní agus na ndliteanas sa Chreat Coincheapúil um Thuairisciú Airgeadais a chomhlíonadh ar dháta na héadála.
To qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must meet the definitions of assets and liabilities in the Conceptual Framework for Financial Reporting at the acquisition date.
#2320711
Míniú ar an ngnóthachan nó caillteanas a bhaineann le sócmhainní inaitheanta a fuarthas nó le dliteanais ghafa i gcomhcheangal gnó agus go mbaineann méid, cineál nó teagmhas chomh mór sin leo gurb ábhartha é an nochtadh chun ráitis airgeadais an eintitis chomhcheangailte a thuiscint.
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
#2320713
Míniú ar an ngnóthachan nó caillteanas a bhaineann le sócmhainní inaitheanta a fuarthas nó le dliteanais ghafa i gcomhcheangal gnó agus go mbaineann méid, cineál nó teagmhas chomh mór sin leo gurb ábhartha é an nochtadh chun ráitis airgeadais an eintitis chomhcheangailte a thuiscint.
The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements.
#2321588
Gnóthachan (caillteanas) a bhaineann le sócmhainní inaitheanta a fuarthas nó le dliteanais ghafa i gcomhcheangal gnó agus go mbaineann méid, cineál nó teagmhas chomh mór sin leo gurb ábhartha é an nochtadh chun ráitis airgeadais an eintitis chomhcheangailte a thuiscint.
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
#2321589
An gnóthachan (caillteanas) a bhaineann (a) le sócmhainní inaitheanta a fuarthas nó le dliteanais ghafa i gcomhcheangal gnó araon; agus (b) lena mbaineann méid, cineál nó teagmhas chomh mór sin leo gurb ábhartha é an nochtadh chun tuiscint a fháil ar ráitis airgeadais an eintitis chomhcheangailte.
The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements.
#2596489
Míniú ar an ngnóthachan nó caillteanas a bhaineann le sócmhainní inaitheanta a fuarthas nó le dliteanais ghafa i gcomhcheangal gnó agus go mbaineann méid, cineál nó teagmhas chomh mór sin leo gurb ábhartha é an nochtadh chun ráitis airgeadais an eintitis chomhcheangailte a thuiscint.
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements
#2596491
Míniú ar an ngnóthachan nó caillteanas a bhaineann le sócmhainní inaitheanta a fuarthas nó le dliteanais ghafa i gcomhcheangal gnó agus go mbaineann méid, cineál nó teagmhas chomh mór sin leo gurb ábhartha é an nochtadh chun ráitis airgeadais an eintitis chomhcheangailte a thuiscint.
The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements.
#2597369
Gnóthachan (caillteanas) a bhaineann le sócmhainní inaitheanta a fuarthas nó le dliteanais ghafa i gcomhcheangal gnó agus go mbaineann méid, cineál nó teagmhas chomh mór sin leo gurb ábhartha é an nochtadh chun ráitis airgeadais an eintitis chomhcheangailte a thuiscint.
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements
#2597370
An gnóthachan (caillteanas) a bhaineann (a) le sócmhainní inaitheanta a fuarthas nó le dliteanais ghafa i gcomhcheangal gnó araon; agus (b) lena mbaineann méid, cineál nó teagmhas chomh mór sin leo gurb ábhartha é an nochtadh chun tuiscint a fháil ar ráitis airgeadais an eintitis chomhcheangailte araon.
The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements.
#2974045
aithnítear na sócmhainní inaitheanta a fuarthas agus na dliteanais ghafa i gcomhcheangal gnó ag a gcóirluach i gcomhréir le IFRS 3 Comhcheangail Ghnó, ach ní dhéantar aon choigeartú chun críoch cánach (féach mír 19);
the identifiable assets acquired and liabilities assumed in a business combination are recognised at their fair values in accordance with IFRS 3 Business Combinations, but no equivalent adjustment is made for tax purposes (see paragraph 19);
#2980643
Láithreach tar éis an chomhcheangail ghnó, is é a bheidh sa tsuim ghlanluacha i gcomhréir le GAAP roimhe seo sócmhainní a fuarthas agus dliteanais ghafa sa chomhcheangal gnó sin a gcostas measta i gcomhréir le IFRSanna ag an dáta sin.
Immediately after the business combination, the carrying amount in accordance with previous GAAP of assets acquired and liabilities assumed in that business combination shall be their deemed cost in accordance with IFRSs at that date.
#2981459
Sna cásanna sin, déanfaidh an faighteoir na dliteanais ghafa agus na sócmhainní in-sainaitheanta aonair a fuarthas (lena n-áirítear iad siúd a chomhlíonann an sainmhíniú ar shócmhainní doláimhsithe in IAS 38 Sócmhainní Doláimhsithe agus na critéir aitheantais lena n-aghaidh) a shainaithint agus a aithint.
In such cases the acquirer shall identify and recognise the individual identifiable assets acquired (including those assets that meet the definition of, and recognition criteria for, intangible assets in IAS 38 Intangible Assets) and liabilities assumed.
#2981465
Cinnfidh eintiteas cé acu atá nó nach bhfuil idirbheart nó teagmhas eile ina chomhcheangal gnó tríd an sainmhíniú san IFRS seo a chur i bhfeidhm, lena n-éilítear gur gnó atá sna sócmhainní a fuarthas agus sna dliteanais ghafa.
An entity shall determine whether a transaction or other event is a business combination by applying the definition in this IFRS, which requires that the assets acquired and liabilities assumed constitute a business.
#2981490
11 Chun bheith i dteideal aitheantais mar chuid de chur i bhfeidhm an mhodha éadála, ní mór na sócmhainní in-sainaitheanta a fuarthas agus na dliteanais ghafa na sainmhínithe ar shócmhainní agus dliteanais sa Chreat Coincheapúil le haghaidh Tuairisciú Airgeadais a chomhlíonadh ar an dáta éadála.
11 To qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must meet the definitions of assets and liabilities in the Conceptual Framework for Financial Reporting at the acquisition date.
#2981494
12 Ina theannta sin, chun bheith i dteideal aitheantais mar chuid de chur i bhfeidhm an mhodha éadála, ní mór na sócmhainní in-sainaitheanta a fuarthas agus na dliteanais ghafa a bheith mar chuid den mhéid a mhalartaigh an faighteoir agus an faighteán (nó iar-úinéirí an fhaighteáin) le chéile san idirbheart comhcheangail gnó seachas mar thoradh ar idirbhearta ar leithligh.
12 In addition, to qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must be part of what the acquirer and the acquiree (or its former owners) exchanged in the business combination transaction rather than the result of separate transactions.
#2981495
Cuirfidh an faighteoir an treoraíocht i míreanna 51–53 i bhfeidhm chun a chinneadh cé na sócmhainní a fuarthas nó na dliteanais ghafa atá mar chuid den mhalartú le haghaidh an fhaighteáin agus cé acu cinn díobh, más ann dóibh, atá mar thoradh ar idirbhearta ar leithligh a bhfuil cuntas le coinneáil orthu i gcomhréir lena gcineál agus leis na IFRSanna is infheidhme.
The acquirer shall apply the guidance in paragraphs 51–53 to determine which assets acquired or liabilities assumed are part of the exchange for the acquiree and which, if any, are the result of separate transactions to be accounted for in accordance with their nature and the applicable IFRSs.
#2981501
Ar an dáta éadála, déanfaidh an faighteoir na sócmhainní in-sainaitheanta a fuarthas agus na dliteanais ghafa a aicmiú nó a ainmniú mar is gá chun IFRSanna eile a chur i bhfeidhm dá éis sin.
At the acquisition date, the acquirer shall classify or designate the identifiable assets acquired and liabilities assumed as necessary to apply other IFRSs subsequently.
#2981583
36 Sula n-aithnítear gnóthachan ar cheannach sladmhargaidh, déanfaidh an faighteoir athmheasúnú ar ar shainaithin sé i gceart na sócmhainní uile a fuarthas agus na dliteanais ghafa uile agus aithneoidh sé aon sócmhainn nó dliteanas breise a shainaithnítear san athbhreithniú sin.
36 Before recognising a gain on a bargain purchase, the acquirer shall reassess whether it has correctly identified all of the assets acquired and all of the liabilities assumed and shall recognise any additional assets or liabilities that are identified in that review.
#2983556
Déanfar an difríocht idir an tsuim ghlanluacha de dliteanas airgeadais (nó cuid de dhliteanas airgeadais) múchta nó aistrithe go dtí páirtí eile agus an chomaoin íoctha, lena n-áirítear aon sócmhainní neamhairgid aistrithe nó dliteanais ghafa, a aithint i mbrabús nó caillteanas.
The difference between the carrying amount of a financial liability (or part of a financial liability) extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, shall be recognised in profit or loss.
#2983558
Déanfar an difríocht idir (a) an tsuim ghlanluacha a leithdháiltear don chuid dí-aitheanta agus (b) an chomaoin íoctha, lena n-áirítear aon sócmhainní neamhairgid aistrithe nó dliteanais ghafa, a aithint i mbrabús nó caillteanas don chuid dí-aitheanta.
The difference between (a) the carrying amount allocated to the part derecognised and (b) the consideration paid, including any non-cash assets transferred or liabilities assumed, for the part derecognised shall be recognised in profit or loss.