{"id":5043,"date":"2020-09-10T00:00:00","date_gmt":"2020-09-10T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/foilsionn-iaasa-inniu-a-phaipear-aiseolais-agus-isa-ireland-315-athbhreithnithe-ag-aithint-ag-measunu-na-rioscai-a-bhaineann-le-miraiteas-abhar\/"},"modified":"2020-09-10T00:00:00","modified_gmt":"2020-09-10T00:00:00","slug":"foilsionn-iaasa-inniu-a-phaipear-aiseolais-agus-isa-ireland-315-athbhreithnithe-ag-aithint-ag-measunu-na-rioscai-a-bhaineann-le-miraiteas-abhar","status":"publish","type":"post","link":"https:\/\/iaasa.ie\/ga\/foilsionn-iaasa-inniu-a-phaipear-aiseolais-agus-isa-ireland-315-athbhreithnithe-ag-aithint-ag-measunu-na-rioscai-a-bhaineann-le-miraiteas-abhar\/","title":{"rendered":"Foils\u00edonn IAASA inniu a Ph\u00e1ip\u00e9ar Aiseolais agus ISA (Ireland) 315 athbhreithnithe, Ag Aithint &amp; ag Meas\u00fan\u00fa na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhar."},"content":{"rendered":"<div readability=\"44.400798934754\">\n<p>\nI m\u00ed L\u00fanasa 2020, d\u2019fhoilsigh an IAASA a chomhairli\u00fach\u00e1n ar an togra chun athbhreithni\u00fa a dh\u00e9anamh ar ISA (\u00c9ire) 315, Na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhartha a Aithint agus a Mheas\u00fan\u00fa, i gcomhr\u00e9ir leis na hathbhreithnithe a rinne an Chomhairle um Thuairisci\u00fa Airgeadais (FRC) agus an Bord Idirn\u00e1isi\u00fanta um Chaighde\u00e1in Ini\u00fach\u00f3ireachta agus Dearbhaithe. (IAASB).<\/p>\n<\/p>\n<p>\nTugann IAASA d\u00e1 aire go raibh na freagr\u00f3ir\u00ed ar aon intinn leis an moladh an caighde\u00e1n athbhreithnithe a eisi\u00faint agus t\u00e1 P\u00e1ip\u00e9ar Aiseolais foilsithe aige (ar f\u00e1il <a href=\"https:\/\/www.iaasa.ie\/getmedia\/7137be78-eae7-4eeb-9b4f-6cda662dade1\/Feedback_Paper_ISA315_with_responses\">anseo).<\/a><\/p>\n<\/p>\n<p>\nT\u00e1 ISA (\u00c9ire) 315 (Athbhreithnithe Deireadh F\u00f3mhair 2020), Ag Aithint agus ag Meas\u00fan\u00fa na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhartha ar f\u00e1il <a href=\"https:\/\/www.iaasa.ie\/getmedia\/1d3e6dfb-32cb-4a20-8242-d60492a2f9e0\/ISA_315_Ire_Revised_Oct2020\">anseo<\/a> . T\u00e1 \u00e9ifeacht le d\u00e1ta \u00e9ifeachtach an chaighde\u00e1in athbhreithnithe le haghaidh ini\u00fachta\u00ed ar r\u00e1itis airgeadais ar feadh tr\u00e9imhs\u00ed dar tosach an 15 Nollaig 2021 n\u00f3 ina dhiaidh; ceada\u00edtear glacadh go luath.<\/p>\n<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>I m\u00ed L\u00fanasa 2020, d\u2019fhoilsigh an IAASA a chomhairli\u00fach\u00e1n ar an togra chun athbhreithni\u00fa a dh\u00e9anamh ar ISA (\u00c9ire) 315, Na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhartha a Aithint agus a Mheas\u00fan\u00fa, i gcomhr\u00e9ir leis na hathbhreithnithe a rinne an Chomhairle um Thuairisci\u00fa Airgeadais (FRC) agus an Bord Idirn\u00e1isi\u00fanta um Chaighde\u00e1in Ini\u00fach\u00f3ireachta agus Dearbhaithe. (IAASB). &hellip; <a href=\"https:\/\/iaasa.ie\/ga\/foilsionn-iaasa-inniu-a-phaipear-aiseolais-agus-isa-ireland-315-athbhreithnithe-ag-aithint-ag-measunu-na-rioscai-a-bhaineann-le-miraiteas-abhar\/\">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-5043","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>Foils\u00edonn IAASA inniu a Ph\u00e1ip\u00e9ar Aiseolais agus ISA (Ireland) 315 athbhreithnithe, Ag Aithint &amp; ag Meas\u00fan\u00fa na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhar. - 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\/foilsionn-iaasa-inniu-a-phaipear-aiseolais-agus-isa-ireland-315-athbhreithnithe-ag-aithint-ag-measunu-na-rioscai-a-bhaineann-le-miraiteas-abhar\/\" \/>\n<meta property=\"og:locale\" content=\"ga_IE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foils\u00edonn IAASA inniu a Ph\u00e1ip\u00e9ar Aiseolais agus ISA (Ireland) 315 athbhreithnithe, Ag Aithint &amp; ag Meas\u00fan\u00fa na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhar. - IAASA\" \/>\n<meta property=\"og:description\" content=\"I m\u00ed L\u00fanasa 2020, d\u2019fhoilsigh an IAASA a chomhairli\u00fach\u00e1n ar an togra chun athbhreithni\u00fa a dh\u00e9anamh ar ISA (\u00c9ire) 315, Na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhartha a Aithint agus a Mheas\u00fan\u00fa, i gcomhr\u00e9ir leis na hathbhreithnithe a rinne an Chomhairle um Thuairisci\u00fa Airgeadais (FRC) agus an Bord Idirn\u00e1isi\u00fanta um Chaighde\u00e1in Ini\u00fach\u00f3ireachta agus Dearbhaithe. (IAASB). &hellip; Continued\" \/>\n<meta property=\"og:url\" content=\"https:\/\/iaasa.ie\/foilsionn-iaasa-inniu-a-phaipear-aiseolais-agus-isa-ireland-315-athbhreithnithe-ag-aithint-ag-measunu-na-rioscai-a-bhaineann-le-miraiteas-abhar\/\" \/>\n<meta property=\"og:site_name\" content=\"IAASA\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-10T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"iaasa\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"iaasa\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/iaasa.ie\/foilsionn-iaasa-inniu-a-phaipear-aiseolais-agus-isa-ireland-315-athbhreithnithe-ag-aithint-ag-measunu-na-rioscai-a-bhaineann-le-miraiteas-abhar\/\",\"url\":\"https:\/\/iaasa.ie\/foilsionn-iaasa-inniu-a-phaipear-aiseolais-agus-isa-ireland-315-athbhreithnithe-ag-aithint-ag-measunu-na-rioscai-a-bhaineann-le-miraiteas-abhar\/\",\"name\":\"Foils\u00edonn IAASA inniu a Ph\u00e1ip\u00e9ar Aiseolais agus ISA (Ireland) 315 athbhreithnithe, Ag Aithint &amp; ag Meas\u00fan\u00fa na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhar. - IAASA\",\"isPartOf\":{\"@id\":\"https:\/\/iaasa.ie\/#website\"},\"datePublished\":\"2020-09-10T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/iaasa.ie\/#\/schema\/person\/95f64992d3fb7a9ddc96d8193f96c0bd\"},\"inLanguage\":\"ga-IE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/iaasa.ie\/foilsionn-iaasa-inniu-a-phaipear-aiseolais-agus-isa-ireland-315-athbhreithnithe-ag-aithint-ag-measunu-na-rioscai-a-bhaineann-le-miraiteas-abhar\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/iaasa.ie\/#website\",\"url\":\"https:\/\/iaasa.ie\/\",\"name\":\"IAASA\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/iaasa.ie\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ga-IE\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/iaasa.ie\/#\/schema\/person\/95f64992d3fb7a9ddc96d8193f96c0bd\",\"name\":\"iaasa\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ga-IE\",\"@id\":\"https:\/\/iaasa.ie\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e9b0041960df3875194ef8a5272660e0a83de18e18c25546b022c2f6070d0982?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e9b0041960df3875194ef8a5272660e0a83de18e18c25546b022c2f6070d0982?s=96&d=mm&r=g\",\"caption\":\"iaasa\"},\"sameAs\":[\"https:\/\/iaasa.ie\"],\"url\":\"https:\/\/iaasa.ie\/ga\/author\/iaasa\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Foils\u00edonn IAASA inniu a Ph\u00e1ip\u00e9ar Aiseolais agus ISA (Ireland) 315 athbhreithnithe, Ag Aithint &amp; ag Meas\u00fan\u00fa na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhar. - IAASA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/iaasa.ie\/foilsionn-iaasa-inniu-a-phaipear-aiseolais-agus-isa-ireland-315-athbhreithnithe-ag-aithint-ag-measunu-na-rioscai-a-bhaineann-le-miraiteas-abhar\/","og_locale":"ga_IE","og_type":"article","og_title":"Foils\u00edonn IAASA inniu a Ph\u00e1ip\u00e9ar Aiseolais agus ISA (Ireland) 315 athbhreithnithe, Ag Aithint &amp; ag Meas\u00fan\u00fa na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhar. - IAASA","og_description":"I m\u00ed L\u00fanasa 2020, d\u2019fhoilsigh an IAASA a chomhairli\u00fach\u00e1n ar an togra chun athbhreithni\u00fa a dh\u00e9anamh ar ISA (\u00c9ire) 315, Na Riosca\u00ed a bhaineann le M\u00edr\u00e1iteas \u00c1bhartha a Aithint agus a Mheas\u00fan\u00fa, i gcomhr\u00e9ir leis na hathbhreithnithe a rinne an Chomhairle um Thuairisci\u00fa Airgeadais (FRC) agus an Bord Idirn\u00e1isi\u00fanta um Chaighde\u00e1in Ini\u00fach\u00f3ireachta agus Dearbhaithe. 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