Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #682245

    IATE #3510827
    ceanglais dí-aitheanta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Seachas mar a cheadaítear le mír B3, cuirfidh glacadóir céaduaire na ceanglais dí-aitheanta in IFRS 9 i bhfeidhm go hionchasach maidir le hidirbhearta a tharlaíonn ar an dáta aistrithe chuig IFRSanna nó dá éis sin.' Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA"
    derecognition requirements
    en
    Definition set of criteria and conditions that must be met to remove a financial asset or liability from financial statements Reference "COM-Terminology Coordination, based on:Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002"