BUSINESS AND COMPETITION|accounting
- aistrithe sóchmhainní ó chustaiméirí Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- transfers of assets from customers
- en
- Sainmhíniú agreements in which an entity receives from a customer an item of property, plant and equipment that the entity must then use either to connect the customer to a network or to provide the customer with ongoing access to a supply of goods or services (such as a supply of electricity, gas or water) or to do both Tagairt "IFRS Work Plan for Interpretations (IFRICs)>Projects>Interpretations Committee Activities>IFRIC 18 http://www.ifrs.org/Current-Projects/IFRIC-Projects/IFRIC-18/Pages/IFRIC-18-Transfers-of-Assets-from-Customers.aspx [24.10.2016]"