BUSINESS AND COMPETITION|accounting
- scaireanna comhaltaí in eintitis chomharchumainn agus ionstraimí comhchosúla Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- members’ shares in co-operative entities and similar instruments
- en
- Sainmhíniú IFRIC interpretation document relating to financial instruments within the scope of IAS 32, including financial instruments issued to members of cooperative entities that evidence the members' ownership interest in the entity Tagairt "- Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN - IFRIC Interpretation 2 — Members' Shares in Co-operative Entities and Similar Instruments, https://www.iasplus.com/en/standards/ifric/ifric2 [5.12.2017]"
- Nóta The phrase is the title of a document. The definition relates to the title and not to the concept.