{"id":5051,"date":"2020-12-03T00:00:00","date_gmt":"2020-12-03T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/nota-faisneise-ias-36-lagu-socmhainni-iarratais-ar-fhaisneis-on-iaasa\/"},"modified":"2020-12-03T00:00:00","modified_gmt":"2020-12-03T00:00:00","slug":"nota-faisneise-ias-36-lagu-socmhainni-iarratais-ar-fhaisneis-on-iaasa","status":"publish","type":"post","link":"https:\/\/iaasa.ie\/ga\/nota-faisneise-ias-36-lagu-socmhainni-iarratais-ar-fhaisneis-on-iaasa\/","title":{"rendered":"N\u00f3ta Faisn\u00e9ise: IAS 36 Lag\u00fa S\u00f3cmhainn\u00ed \u2013 iarratais ar fhaisn\u00e9is \u00f3n IAASA"},"content":{"rendered":"
\n

\nD’fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, N\u00f3ta Faisn\u00e9ise IAS 36<\/em> Lag\u00fa S\u00f3cmhainn\u00ed \u2013 iarratais ar fhaisn\u00e9is \u00f3n IAASA.<\/em> <\/p>\n

\nIs \u00e9 cusp\u00f3ir IAS 36 na n\u00f3sanna imeachta a fhorord\u00fa a chuireann eisitheoir i bhfeidhm chun a chinnti\u00fa nach n-iompra\u00edtear a sh\u00f3cmhainn\u00ed ag n\u00edos m\u00f3 n\u00e1 an m\u00e9id inghn\u00f3thaithe. Iompra\u00edtear s\u00f3cmhainn ag n\u00edos m\u00f3 n\u00e1 a m\u00e9id in-aisghabh\u00e1la m\u00e1 sh\u00e1ra\u00edonn a suim ghlanluacha an m\u00e9id at\u00e1 le haisghabh\u00e1il tr\u00ed \u00fas\u00e1id n\u00f3 d\u00edol na s\u00f3cmhainne. M\u00e1s amhlaidh an c\u00e1s, d\u00e9antar cur s\u00edos ar an ts\u00f3cmhainn mar sh\u00f3cmhainn lagaithe agus ceangla\u00edonn IAS 36 ar an eintiteas caillteanas lagaithe a aithint.<\/p>\n

\nI bhfianaise na h\u00e9iginnteachta eacnama\u00edoch de bharr COVID-19, t\u00e1 an IAASA ag s\u00fail go n-ionchorpr\u00f3idh eisitheoir\u00ed leibh\u00e9il n\u00edos airde neamhchinnteachta ina gcuid toimhd\u00ed t\u00e1st\u00e1la bearnaithe. Sna himthosca sin, ba cheart go n-aithneodh eisitheoir\u00ed a th\u00e1bhachta\u00ed at\u00e1 nochtadh ardchaighde\u00e1in maidir le hathbhreithnithe lagaithe d\u2019\u00fas\u00e1ideoir\u00ed tuarasc\u00e1lacha airgeadais. Chun cabhr\u00fa le heisitheoir\u00ed nochtadh lagaithe \u00fas\u00e1ideacha a shol\u00e1thar, t\u00e1 an N\u00f3ta Faisn\u00e9ise seo \u00e1 fhoilsi\u00fa ag an IAASA.<\/p>\n

\nLiosta\u00edtear sa N\u00f3ta Faisn\u00e9ise seo na hiarratais ar fhaisn\u00e9is ar athbhreithni\u00fa lagaithe a rinne an IAASA chuig eisitheoir\u00ed le linn scr\u00faduithe r\u00e1itis airgeadais roimhe seo. D’fh\u00e9adfadh s\u00e9 go gcabhr\u00f3dh eisitheoir\u00ed faisn\u00e9is ardchaighde\u00e1in a shol\u00e1thar d’\u00fas\u00e1ideoir\u00ed a dtuarasc\u00e1lacha airgeadais m\u00e1 fh\u00e9achann eisitheoir\u00ed ar an mbealach a d’fh\u00e9adfadh siad freagra a thabhairt ar cheisti\u00fa den s\u00f3rt sin. <\/p>\n

\nT\u00e1 an N\u00f3ta Faisn\u00e9ise ar f\u00e1il anseo<\/a> .<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

D’fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, N\u00f3ta Faisn\u00e9ise IAS 36 Lag\u00fa S\u00f3cmhainn\u00ed \u2013 iarratais ar fhaisn\u00e9is \u00f3n IAASA. Is \u00e9 cusp\u00f3ir IAS 36 na n\u00f3sanna imeachta a fhorord\u00fa a chuireann eisitheoir i bhfeidhm chun a chinnti\u00fa nach n-iompra\u00edtear a sh\u00f3cmhainn\u00ed ag n\u00edos m\u00f3 n\u00e1 an m\u00e9id inghn\u00f3thaithe. Iompra\u00edtear s\u00f3cmhainn ag n\u00edos m\u00f3 n\u00e1 a m\u00e9id … 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-5051","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ga"],"acf":[],"yoast_head":"\nN\u00f3ta Faisn\u00e9ise: IAS 36 Lag\u00fa S\u00f3cmhainn\u00ed \u2013 iarratais ar fhaisn\u00e9is \u00f3n IAASA - 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\/nota-faisneise-ias-36-lagu-socmhainni-iarratais-ar-fhaisneis-on-iaasa\/\" \/>\n<meta property=\"og:locale\" content=\"ga_IE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N\u00f3ta Faisn\u00e9ise: IAS 36 Lag\u00fa S\u00f3cmhainn\u00ed \u2013 iarratais ar fhaisn\u00e9is \u00f3n IAASA - IAASA\" \/>\n<meta property=\"og:description\" content=\"D’fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, N\u00f3ta Faisn\u00e9ise IAS 36 Lag\u00fa S\u00f3cmhainn\u00ed \u2013 iarratais ar fhaisn\u00e9is \u00f3n IAASA. 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