Notes And Other Explanatory Information [Abstract]

Irish Residential Properties REIT - Filing #5615601

Concept 2023-01-01 to
2023-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]
3
Disclosure of allowance for credit losses [text block]
Expected credit loss (“ECL”)
Disclosure of auditors' remuneration [text block]
For the year ended
Disclosure of authorisation of financial statements [text block]
The Directors’ Report was approved by the Board
Disclosure of basis of consolidation [text block]
b) Basis of consolidation
Disclosure of basis of preparation of financial statements [text block]
a) Basis of preparation
Disclosure of borrowings [text block]
10. Bank indebtedness
Disclosure of business combinations [text block]
12. Business Combinations
Disclosure of cash and cash equivalents [text block]
15. Cash and Cash Equivalents
Disclosure of cash flow statement [text block]
23. Supplemental Cash Flow Information
Disclosure of changes in accounting policies [text block]
Changes in material accounting policies
Disclosure of commitments [text block]
26. Commitments
Disclosure of contingent liabilities [text block]
25. Contingencies
Disclosure of credit risk [text block]
Credit risk
Disclosure of debt instruments [text block]
11
Disclosure of depreciation and amortisation expense [text block]
7
Disclosure of derivative financial instruments [text block]
19
Disclosure of dividends [text block]
22. Dividends
Disclosure of earnings per share [text block]
27. Loss per Share
Disclosure of employee benefits [text block]
For the year ended
Disclosure of events after reporting period [text block]
31. Subsequent Events
Disclosure of fair value of financial instruments [text block]
a)
Disclosure of finance cost [text block]
18. Financing costs
Disclosure of financial instruments [text block]
20. Financial Instruments, Investment Properties and Risk Management
Disclosure of general and administrative expense [text block]
17
Disclosure of going concern [text block]
Going concern
Disclosure of income tax [text block]
21. Taxation
Disclosure of information about key management personnel [text block]
29. Directors’ Remuneration, Employee Costs and Auditor Remuneration
Disclosure of investment property [text block]
4
Disclosure of leases [text block]
6
Disclosure of market risk [text block]
Market risk
Disclosure of material accounting policy information [text block]
2
Disclosure of net asset value attributable to unit-holders [text block]
28. Net Asset Value per Share
Disclosure of objectives, policies and processes for managing capital [text block]
Capital management
Disclosure of other current assets [text block]
8
Disclosure of other liabilities [text block]
Other liabilities
Disclosure of related party [text block]
24. Related Party Transactions
Disclosure of revenue [text block]
16. Revenue from Investment Properties
Disclosure of revenue from contracts with customers [text block]
i)
Disclosure of share capital, reserves and other equity interest [text block]
14. Shareholders’ Equity
Disclosure of share-based payment arrangements [text block]
13. Share-based Compensation
Disclosure of trade and other payables [text block]
9

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