{"id":5033,"date":"2020-08-10T00:00:00","date_gmt":"2020-08-10T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/leagann-forghniomhaithe-cuntasaiochta-eorpacha-amach-comhthosaiochtai-forfheidhmithe-maidir-le-raitis-airgeadais-2020-cuideachtai\/"},"modified":"2020-08-10T00:00:00","modified_gmt":"2020-08-10T00:00:00","slug":"leagann-forghniomhaithe-cuntasaiochta-eorpacha-amach-comhthosaiochtai-forfheidhmithe-maidir-le-raitis-airgeadais-2020-cuideachtai","status":"publish","type":"post","link":"https:\/\/iaasa.ie\/ga\/leagann-forghniomhaithe-cuntasaiochta-eorpacha-amach-comhthosaiochtai-forfheidhmithe-maidir-le-raitis-airgeadais-2020-cuideachtai\/","title":{"rendered":"Leagann forghn\u00edomhaithe cuntasa\u00edochta Eorpacha amach comhthosa\u00edochta\u00ed forfheidhmithe maidir le r\u00e1itis airgeadais 2020 cuideachta\u00ed"},"content":{"rendered":"
\n

\nD’fhoilsigh an t\u00dadar\u00e1s Eorpach um Urr\u00fais agus Marga\u00ed<\/a> (‘ESMA’) a r\u00e1iteas tosa\u00edochta\u00ed bliant\u00fail dar teideal ‘ comhthosa\u00edochta\u00ed forghn\u00edomhaithe Eorpacha do thuarasc\u00e1lacha airgeadais bliant\u00fala 2020.<\/em><\/a><\/u> Leagtar amach sa R\u00e1iteas sin na h\u00e1bhair a gcreideann forghn\u00edomhaithe cuntasa\u00edochta Eorpacha gur cheart d\u00f3ibh si\u00fad at\u00e1 freagrach as rialachas a bhreithni\u00fa go h\u00e1irithe agus r\u00e1itis airgeadais na gCaighde\u00e1n Idirn\u00e1isi\u00fanta um Thuairisci\u00fa Airgeadais (IFRS) don bhliain dar cr\u00edoch 31 Nollaig 2020 \u00e1 n-ullmh\u00fa, \u00e1 n-athbhreithni\u00fa agus \u00e1 n-ini\u00fachadh.<\/p>\n

\nTabharfaidh \u00daEUM agus forghn\u00edomhaithe cuntasa\u00edochta n\u00e1isi\u00fanta, lena n-\u00e1ir\u00edtear IAASA, aird ar na h\u00e1bhair sin agus tuarasc\u00e1lacha airgeadais cuideachta\u00ed \u00e1 scr\u00fad\u00fa acu in 2020.<\/p>\n

\nBaineann comhthosa\u00edochta\u00ed forfheidhmithe \u00daEUM a bhaineann le r\u00e1itis airgeadais IFRS do dheireadh na bliana 2020, at\u00e1 leagtha amach i Roinn 1 den R\u00e1iteas, le:<\/p>\n<\/p>\n

    \n
  1. \nIAS 1 R\u00e1itis Airgeadais a Th\u00edolacadh<\/em> ;<\/li>\n<\/ol>\n
      \n
    1. \nIAS 36 Lag\u00fa S\u00f3cmhainn\u00ed<\/em> ;<\/li>\n<\/ol>\n
        \n
      1. \nIonstraim\u00ed Airgeadais<\/em> IFRS 9 agus IFRS 7 Ionstraim\u00ed Airgeadais: Nochtadh<\/em> ; agus<\/li>\n<\/ol>\n
          \n
        1. \nIFRS 16 L\u00e9asanna<\/em> .<\/li>\n<\/ol>\n

          \nT\u00e1 comhthosa\u00edochta\u00ed forfheidhmithe \u00daEUM a bhaineann le faisn\u00e9is neamhairgeadais do dheireadh na bliana 2020 leagtha amach i Roinn 2 den R\u00e1iteas agus is iad seo a leanas:<\/p>\n<\/p>\n

            \n
          1. \ntionchar COVID-19 ar \u00e1bhair neamhairgeadais;<\/li>\n<\/ol>\n
              \n
            1. \nc\u00farsa\u00ed s\u00f3isialta agus fostaithe;<\/li>\n<\/ol>\n
                \n
              1. \nsamhail ghn\u00f3 agus cruth\u00fa luacha; agus<\/li>\n<\/ol>\n
                  \n
                1. \nriosca a bhaineann le hathr\u00fa aer\u00e1ide.<\/li>\n<\/ol>\n

                  \nLeagtar amach i gCuid 3 de R\u00e1iteas an ESMA breithnithe gairide ar chur i bhfeidhm Threoirl\u00ednte an ESMA maidir le Bearta Feidhm\u00edochta Malartacha (APM) i nd\u00e1il le COVID-19.<\/p>\n

                  \nAgus na tosa\u00edochta\u00ed sin do 2020 \u00e1 socr\u00fa, d\u2019aithin \u00daEUM agus forghn\u00edomhaithe cuntasa\u00edochta Eorpacha an g\u00e1 at\u00e1 le tr\u00e9dhearcacht a shol\u00e1thar maidir le COVID-19, rud a mheastar, de bharr a n\u00e1d\u00far forleatach, go nd\u00e9anfaidh s\u00e9 difear do go leor r\u00e9ims\u00ed de thuarasc\u00e1lacha airgeadais bliant\u00fala 2020 arna bhfoilsi\u00fa ag cuideachta\u00ed.<\/p>\n<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

                  D’fhoilsigh an t\u00dadar\u00e1s Eorpach um Urr\u00fais agus Marga\u00ed (‘ESMA’) a r\u00e1iteas tosa\u00edochta\u00ed bliant\u00fail dar teideal ‘ comhthosa\u00edochta\u00ed forghn\u00edomhaithe Eorpacha do thuarasc\u00e1lacha airgeadais bliant\u00fala 2020. Leagtar amach sa R\u00e1iteas sin na h\u00e1bhair a gcreideann forghn\u00edomhaithe cuntasa\u00edochta Eorpacha gur cheart d\u00f3ibh si\u00fad at\u00e1 freagrach as rialachas a bhreithni\u00fa go h\u00e1irithe agus r\u00e1itis airgeadais na gCaighde\u00e1n Idirn\u00e1isi\u00fanta um … 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-5033","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ga"],"acf":[],"yoast_head":"\nLeagann forghn\u00edomhaithe cuntasa\u00edochta Eorpacha amach comhthosa\u00edochta\u00ed forfheidhmithe maidir le r\u00e1itis airgeadais 2020 cuideachta\u00ed - 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\/leagann-forghniomhaithe-cuntasaiochta-eorpacha-amach-comhthosaiochtai-forfheidhmithe-maidir-le-raitis-airgeadais-2020-cuideachtai\/\" \/>\n<meta property=\"og:locale\" content=\"ga_IE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Leagann forghn\u00edomhaithe cuntasa\u00edochta Eorpacha amach comhthosa\u00edochta\u00ed forfheidhmithe maidir le r\u00e1itis airgeadais 2020 cuideachta\u00ed - IAASA\" \/>\n<meta property=\"og:description\" content=\"D’fhoilsigh an t\u00dadar\u00e1s Eorpach um Urr\u00fais agus Marga\u00ed (‘ESMA’) a r\u00e1iteas tosa\u00edochta\u00ed bliant\u00fail dar teideal ‘ comhthosa\u00edochta\u00ed forghn\u00edomhaithe Eorpacha do thuarasc\u00e1lacha airgeadais bliant\u00fala 2020. 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