{"id":5016,"date":"2022-07-02T00:00:00","date_gmt":"2022-07-02T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/achoimre-ar-chinnti-tuairiscithe-airgeadais\/"},"modified":"2022-07-02T00:00:00","modified_gmt":"2022-07-02T00:00:00","slug":"achoimre-ar-chinnti-tuairiscithe-airgeadais","status":"publish","type":"post","link":"https:\/\/iaasa.ie\/ga\/achoimre-ar-chinnti-tuairiscithe-airgeadais\/","title":{"rendered":"Achoimre ar chinnt\u00ed tuairiscithe airgeadais"},"content":{"rendered":"<div readability=\"58.479620323841\">\n<p>\nD&#8217;fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, achoimre bhreise de chinnt\u00ed tuairiscithe airgeadais inniu. Baineann na cinnt\u00ed seo le c\u00f3ire\u00e1lacha cuntasa\u00edochta arna gcur i bhfeidhm ag CRH plc, Crown Global Secondaries plc, Flutter Entertainment plc, Irish Continental Group plc, Kerry Group plc, Kingspan Group plc agus Smurfit Kappa Group plc ina gcuid tuarasc\u00e1lacha airgeadais. <\/p>\n<\/p>\n<p>\nCl\u00fada\u00edonn na cinnt\u00ed seo raon de ch\u00f3ire\u00e1lacha cuntasa\u00edochta a chuirtear i bhfeidhm faoi cheanglais chuntasa\u00edochta lena n-\u00e1ir\u00edtear: <\/p>\n<\/p>\n<ul>\n<li>\nIAS 1 <em>R\u00e1itis Airgeadais a Th\u00edolacadh<\/em><\/li>\n<\/ul>\n<ul>\n<li>\nIAS 7 <em>R\u00e1iteas ar Shreabhadh Airgid<\/em><\/li>\n<\/ul>\n<ul>\n<li>\nIAS 8 <em>Beartais Chuntasa\u00edochta, Athruithe ar Mheastach\u00e1in Chuntasa\u00edochta agus Earr\u00e1id\u00ed<\/em><\/li>\n<\/ul>\n<\/p>\n<ul>\n<li>\nIAS 32 <em>Ionstraim\u00ed Airgeadais: Cur i L\u00e1thair<\/em><\/li>\n<\/ul>\n<ul>\n<li>\nIAS 36 <em>Lag\u00fa S\u00f3cmhainn\u00ed<\/em><\/li>\n<\/ul>\n<ul>\n<li>\nIAS 37 <em>Sol\u00e1thairt\u00ed, Dliteanais Theagmhasacha agus S\u00f3cmhainn\u00ed Teagmhasacha<\/em><\/li>\n<\/ul>\n<ul>\n<li>\nIFRS 7 <em>Ionstraim\u00ed Airgeadais: Nochtadh<\/em><\/li>\n<\/ul>\n<ul>\n<li>\nIFRS 8 <em>Deighleoga Oibri\u00fach\u00e1in<\/em><\/li>\n<\/ul>\n<ul>\n<li>\nIFRS 13 <em>Tomhas Luach C\u00f3ir<\/em><\/li>\n<\/ul>\n<ul>\n<li>\nTreoirl\u00ednte maidir le Bearta Feidhm\u00edochta Malartacha<\/li>\n<\/ul>\n<p>\n\u00c1ir\u00edtear leis na cinnt\u00ed seo c\u00e1sanna inar aontaigh an chuideachta go deonach feabhas a chur ar a l\u00e1imhse\u00e1il chuntasa\u00edochta n\u00f3 ar a nochtadh i dtuarasc\u00e1lacha airgeadais amach anseo chun aghaidh a thabhairt ar \u00e1bhair a aithn\u00edodh le linn scr\u00faduithe an IAASA.<\/p>\n<\/p>\n<p>\nT\u00e1 beartas an IAASA maidir le cinnt\u00ed tuairiscithe airgeadais a fhoilsi\u00fa agus na crit\u00e9ir at\u00e1 le comhl\u00edonadh chun cinnt\u00ed den s\u00f3rt sin a fhoilsi\u00fa leagtha amach i <a href=\"https:\/\/www.iaasa.ie\/getmedia\/2a32b035-ca80-4a46-bbb6-067c5b0e9ea4\/Revised-IAASA-Publications-Policy-Paper-final-21jun16.pdf?ext=.pdf\" target=\"_blank\" rel=\"noopener\"><em>bP\u00e1ip\u00e9ar Beartais an IAASA ar Fhoilsi\u00fa Thortha\u00ed Tuairiscithe Airgeadais an IAASA<\/em><\/a> .<\/p>\n<\/p>\n<p>\nT\u00e1 cinnt\u00ed tuairiscithe airgeadais gach cuideachta san \u00e1ireamh i gcnuasach cinnt\u00ed ar f\u00e9idir teacht air <a href=\"https:\/\/www.iaasa.ie\/getmedia\/a02c967e-d299-45c2-b54c-4d17ea60a275\/Decisions-compendium-Feb-2022-FINAL.pdf\" target=\"_blank\" rel=\"noopener\"><u>anseo.<\/u><\/a><\/p>\n<\/p>\n<p>\nLeanfaidh IAASA ag foilsi\u00fa cinnt\u00ed tuairiscithe airgeadais roghnaithe go tr\u00e9imhsi\u00fail.<\/p>\n<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>D&#8217;fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, achoimre bhreise de chinnt\u00ed tuairiscithe airgeadais inniu. Baineann na cinnt\u00ed seo le c\u00f3ire\u00e1lacha cuntasa\u00edochta arna gcur i bhfeidhm ag CRH plc, Crown Global Secondaries plc, Flutter Entertainment plc, Irish Continental Group plc, Kerry Group plc, Kingspan Group plc agus Smurfit Kappa Group plc ina gcuid tuarasc\u00e1lacha airgeadais. Cl\u00fada\u00edonn na &hellip; <a href=\"https:\/\/iaasa.ie\/ga\/achoimre-ar-chinnti-tuairiscithe-airgeadais\/\">Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mo_disable_npp":"","inline_featured_image":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-5016","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ga"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Achoimre ar chinnt\u00ed tuairiscithe airgeadais - IAASA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/iaasa.ie\/achoimre-ar-chinnti-tuairiscithe-airgeadais\/\" \/>\n<meta property=\"og:locale\" content=\"ga_IE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Achoimre ar chinnt\u00ed tuairiscithe airgeadais - IAASA\" \/>\n<meta property=\"og:description\" content=\"D&#8217;fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, achoimre bhreise de chinnt\u00ed tuairiscithe airgeadais inniu. 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