+171. Write-offs constitute a de-recognition event (IFRS 9.5.4.4). If cash or other assets are …
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171. Write-offs constitute a de-recognition event (IFRS 9.5.4.4). If cash or other assets are …
Write-offs constitute a de-recognition event (IFRS 9.5.4.4). If cash or other assets are eventually collected, these collections should be directly recognised as income in the statement of profit or loss.
1. Forbhreathnú
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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