| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|---|
| Annex V.Part 2.313 | ||||
| 010 | ||||
| 010 | Property, Plant and Equipment | IAS 16.68, 71 | ||
| 020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | ||
| 030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | ||
| 040 | Other assets | IAS 1.34 (a) | ||
| 050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 | ] | |
Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn
Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)