{"id":5061,"date":"2020-04-11T00:00:00","date_gmt":"2020-04-11T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/nota-faisneise-ifrs-8-deighleoga-oibriuchain-aithint-an-phriomh-chinnteoir-oibriuchain\/"},"modified":"2020-04-11T00:00:00","modified_gmt":"2020-04-11T00:00:00","slug":"nota-faisneise-ifrs-8-deighleoga-oibriuchain-aithint-an-phriomh-chinnteoir-oibriuchain","status":"publish","type":"post","link":"https:\/\/iaasa.ie\/ga\/nota-faisneise-ifrs-8-deighleoga-oibriuchain-aithint-an-phriomh-chinnteoir-oibriuchain\/","title":{"rendered":"N\u00f3ta Faisn\u00e9ise: IFRS 8 Deighleoga Oibri\u00fach\u00e1in \u2013 Aithint an Phr\u00edomh-Chinnteoir Oibri\u00fach\u00e1in"},"content":{"rendered":"<div readability=\"47.775700934579\">\n<p>\nD&#8217;fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, N\u00f3ta Faisn\u00e9ise IFRS 8 <em>Deighleoga Oibri\u00fach\u00e1in<\/em> \u2013 Aithint an Phr\u00edomh-Chinnteoir Oibri\u00fach\u00e1in (CODM).<\/p>\n<p>\nCeann de na gn\u00e9ithe sainaitheanta a bhaineann le teasc\u00e1n oibri\u00fach\u00e1in n\u00e1 go nd\u00e9anann an Pr\u00edomh-Chinnteoir Oibri\u00fach\u00e1in (CODM) athbhreithni\u00fa rialta ar thortha\u00ed na m\u00edre. D\u00e1 bhr\u00ed sin, is c\u00e9im th\u00e1bhachtach \u00e9 aithint an CODM sa phr\u00f3iseas chun deighleoga oibri\u00fach\u00e1in a aithint. T\u00e1 impleachta\u00ed freisin ag aithint na ndeighleoga oibri\u00fach\u00e1in ar th\u00e1st\u00e1il lagaithe.<\/p>\n<p>\nI bhfianaise na n-impleachta\u00ed sin, t\u00e1 an N\u00f3ta Faisn\u00e9ise seo \u00e1 fhoilsi\u00fa ag an IAASA agus \u00e9 mar aidhm aige cabhr\u00fa le heisitheoir\u00ed an duine n\u00f3 an gr\u00fapa daoine a aithint mar CODM. Liosta\u00edtear sa N\u00f3ta Faisn\u00e9ise na hiarrata\u00ed faisn\u00e9ise a d\u2019iarr an IAASA ar eisitheoir\u00ed le linn thimthriall scr\u00fadaithe r\u00e1itis airgeadais 2020.<\/p>\n<p>\nT\u00e1 an N\u00f3ta Faisn\u00e9ise ar f\u00e1il <a href=\"https:\/\/www.iaasa.ie\/getmedia\/6f31451e-59d2-435a-80f8-2676121d6528\/IFRS-8-CODM-Info-Note-24-Nov-2020.pdf\" target=\"_blank\" rel=\"noopener\">anseo<\/a> .<\/p>\n<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>D&#8217;fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, N\u00f3ta Faisn\u00e9ise IFRS 8 Deighleoga Oibri\u00fach\u00e1in \u2013 Aithint an Phr\u00edomh-Chinnteoir Oibri\u00fach\u00e1in (CODM). Ceann de na gn\u00e9ithe sainaitheanta a bhaineann le teasc\u00e1n oibri\u00fach\u00e1in n\u00e1 go nd\u00e9anann an Pr\u00edomh-Chinnteoir Oibri\u00fach\u00e1in (CODM) athbhreithni\u00fa rialta ar thortha\u00ed na m\u00edre. D\u00e1 bhr\u00ed sin, is c\u00e9im th\u00e1bhachtach \u00e9 aithint an CODM sa phr\u00f3iseas chun deighleoga &hellip; <a href=\"https:\/\/iaasa.ie\/ga\/nota-faisneise-ifrs-8-deighleoga-oibriuchain-aithint-an-phriomh-chinnteoir-oibriuchain\/\">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-5061","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>N\u00f3ta Faisn\u00e9ise: IFRS 8 Deighleoga Oibri\u00fach\u00e1in \u2013 Aithint an Phr\u00edomh-Chinnteoir Oibri\u00fach\u00e1in - 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-ifrs-8-deighleoga-oibriuchain-aithint-an-phriomh-chinnteoir-oibriuchain\/\" \/>\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: IFRS 8 Deighleoga Oibri\u00fach\u00e1in \u2013 Aithint an Phr\u00edomh-Chinnteoir Oibri\u00fach\u00e1in - IAASA\" \/>\n<meta property=\"og:description\" content=\"D&#8217;fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, N\u00f3ta Faisn\u00e9ise IFRS 8 Deighleoga Oibri\u00fach\u00e1in \u2013 Aithint an Phr\u00edomh-Chinnteoir Oibri\u00fach\u00e1in (CODM). Ceann de na gn\u00e9ithe sainaitheanta a bhaineann le teasc\u00e1n oibri\u00fach\u00e1in n\u00e1 go nd\u00e9anann an Pr\u00edomh-Chinnteoir Oibri\u00fach\u00e1in (CODM) athbhreithni\u00fa rialta ar thortha\u00ed na m\u00edre. 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