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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2015 - onwards
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Schedule 17A Accounting Standards

Section 76.

Interpretation

1. In this Schedule 'relevant accounting standards' means -

(a) international accounting standards,

(b) as regards the matters covered by those published standards, Irish generally accepted accounting practice which is based on published standards -

(i) which are stated so as to embody, in whole or in part, international accounting standards, and

(ii) the application of which would produce results which are substantially the same as results produced by the application of international accounting standards, or

(c) in relation to any accounting period beginning on or after 1 January 2015, Irish generally accepted accounting practice based on published standards to the extent that practice is based on the provisions of those published standards that are stated to embody international accounting standards.

Transitional Measures (amounts receivable and deductible)

2.

(1) In this paragraph -

'deductible amount', in relation to a company, means the aggregate of the

Comparing proposed amendment...