| Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block] | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Míniú ar an difríocht idir ceangaltais maidir le léas oibriúcháin a nochtar le cur i bhfeidhm IAS 17 agus dliteanais léasa a aithnítear ar dháta chur i bhfeidhm tosaigh IFRS 16 [text block] | ga | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| An míniú ar an difríocht idir: (a) gealltanais léas oibriúcháin a nochtar le cur i bhfeidhm IAS 17 ag deireadh na tréimhse tuairiscithe bliantúla go díreach roimh dháta chur i bhfeidhm tosaigh IFRS 16, arna lascainiú leis an ráta iasachta incriminteach ar dháta an chur i bhfeidhm tosaigh; agus (b) dliteanais léasa a aithnítear sa ráiteas ar an staid airgeadais ar dháta chur i bhfeidhm tosaigh IFRS 16. Is éard atá sa ráta iasachta incriminteach an ráta úis nár mhór do léasaí a íoc chun iasacht a fháil thar théarma comhchosúil, agus a mbeadh urrús comhchosúil ag gabháil leis, na cistí is gá chun sócmhainn a fháil ar luach comhchosúil leis an tsócmhainn lena ngabhann ceart úsáide i dtimpeallacht eacnamaíoch chomhchosúil. | ga | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index