173. Deputy Catherine Murphy asked the Tánaiste and Minister for Enterprise, Trade and Employment the date on which Section/Paragraph 19 of the European Communities (Credit Institutions: Accounts) Regulations 1992 was first amended to allow for the adoption of international accounting standards that delay the recognition of loan losses in view of the fact that the concept of prudence, as defined in Section/Paragraph 19 requires the immediate recognition of losses (details supplied); and if he will make a statement on the matter. [50799/22]

Summary

173. Deputy Catherine Murphy asked the Tánaiste and Minister for Enterprise, Trade and Employment the date on which Section/Paragraph 19 of the European Communities (Credit Institutions: Accounts) Regulations 1992 was first amended to allow for the adoption of international accounting standards that delay the recognition of loan losses in view of the fact that the concept of prudence, as defined in Section/Paragraph 19 requires the immediate recognition of losses (details supplied); and if he will make a statement on the matter. [50799/22]

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