+3. Implementation
---+Date of application
------+16. These guidelines should be implemented at the start of the first accounting period beginning on …

3. Implementation

3. Implementation

1. Forbhreathnú

,

Teideal	Rialáil
Date of application	Date of application

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais
Foinse	Ceanglas

3. Caighdeáin ghaolmhara

Caighdeáin
Foinse	Ceanglas

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