Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 31:

In page 31, to delete lines 36 to 38 and substitute the following:“(b) This subsection shall apply where—

(i) an accounting standard is adopted for the first time and subsection (2) does not apply, or

(ii) an amendment of an accounting standard is adopted for the first time,

and references in this subsection to adopting an accounting standard for the first time shall be construed as including references to adopting an amendment of an accounting standard for the first time.”.