#2323793
[Féach: Caiteachas sochair foirceanta; Príomhphearsanra bainistíochta eintitis nó máthairchuideachta [member]]
[Refer: Termination benefits expense; Key management personnel of entity or parent [member]]
[Féach: Caiteachas sochair foirceanta; Príomhphearsanra bainistíochta eintitis nó máthairchuideachta [member]]
[Refer: Termination benefits expense; Key management personnel of entity or parent [member]]
Speansas sochair foirceanta
Termination benefits expense
An méid sochar fadtéarmach fostaithe seachas sochair iarfhostaíochta agus sochair foirceanta.
The amount of long-term employee benefits other than post-employment benefits and termination benefits.
[Féach: Caiteachas sochair foirceanta; Príomhphearsanra bainistíochta eintitis nó máthairchuideachta [member]]
[Refer: Termination benefits expense; Key management personnel of entity or parent [member]]
An méid sochar fadtéarmach fostaithe seachas sochair iarfhostaíochta agus sochair foirceanta.
The amount of long-term employee benefits other than post-employment benefits and termination benefits.
Speansas sochair foirceanta
Termination benefits expense
Ní costais incriminteacha dhíreacha maidir leis an tsócmhainn a dhiúscairt iad sochair foirceanta (mar a shainmhínítear in IAS 19) agus costais a bhaineann le gnó a laghdú nó a atheagrú i ndiaidh sócmhainn a dhiúscairt.
However, termination benefits (as defined in IAS 19) and costs associated with reducing or reorganising a business following the disposal of an asset are not direct incremental costs to dispose of the asset.