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

Date of application

Date of application

1. Forbhreathnú

,

Teideal	Rialáil
16. These guidelines should be implemented at the start of the first accounting period beginning on …	These guidelines should be implemented at the start of the first accounting period beginning on or after 1 January 2018.

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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