#2991935
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.