{"id":5066,"date":"2021-06-07T00:00:00","date_gmt":"2021-06-07T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/foilsionn-ueum-achoimre-ar-chinnti-forfheidhmithe-arna-nglacadh-ag-forghniomhaithe-cuntasaiochta-an-ae\/"},"modified":"2021-06-07T00:00:00","modified_gmt":"2021-06-07T00:00:00","slug":"foilsionn-ueum-achoimre-ar-chinnti-forfheidhmithe-arna-nglacadh-ag-forghniomhaithe-cuntasaiochta-an-ae","status":"publish","type":"post","link":"https:\/\/iaasa.ie\/ga\/foilsionn-ueum-achoimre-ar-chinnti-forfheidhmithe-arna-nglacadh-ag-forghniomhaithe-cuntasaiochta-an-ae\/","title":{"rendered":"Foils\u00edonn \u00daEUM achoimre ar chinnt\u00ed forfheidhmithe arna nglacadh ag forghn\u00edomhaithe cuntasa\u00edochta an AE"},"content":{"rendered":"
\n

\nD’fhoilsigh an t\u00dadar\u00e1s Eorpach um Urr\u00fais agus Marga\u00ed<\/a> (\u00daEUM) an 25\u00fa<\/sup> Sliocht<\/a> \u00f3na bhunachar sonra\u00ed de chinnt\u00ed forfheidhmithe arna nglacadh ag forghn\u00edomhaithe cuntasa\u00edochta an AE.<\/p>\n<\/p>\n

\nCuims\u00edonn an 25 \u00fa<\/sup> Sliocht seo, lena n-\u00e1ir\u00edtear cinneadh amh\u00e1in a ghlac an IAASA, ocht gcinneadh a ghlac forghn\u00edomhaithe Eorpacha idir Samhain 2019 agus I\u00fail 2020. Cl\u00fada\u00edonn na cinnt\u00ed roinnt \u00e1bhar lena n-\u00e1ir\u00edtear:<\/p>\n<\/p>\n

\n(a) Caillteanais chreidmheasa ionchasacha a thomhas<\/p>\n<\/p>\n

\n(b) Costais a bhaineann le COVID-19 a th\u00edolacadh<\/p>\n<\/p>\n

\n(c) Dliteanais reatha\/neamhreatha a chur i l\u00e1thair sa chl\u00e1r comhardaithe<\/p>\n<\/p>\n

\n(d) Glanfhiachas a r\u00e9iteach<\/p>\n<\/p>\n

\n(e) Nochtadh riosca airgeadais<\/p>\n<\/p>\n

\n(f) S\u00f3cmhainn\u00ed c\u00e1nach iarchurtha a bhaineann le hathr\u00fa ar an mbeartas cuntasa\u00edochta mar gheall ar ch\u00e9ad chur i bhfeidhm IFRS 9<\/p>\n<\/p>\n

\nIs \u00e9 cusp\u00f3ir an fhoilseach\u00e1in seo faisn\u00e9is \u00e1bhartha a shol\u00e1thar d\u2019eisitheoir\u00ed agus d\u2019\u00fas\u00e1ideoir\u00ed na r\u00e1iteas airgeadais maidir le cur i bhfeidhm cu\u00ed na gCaighde\u00e1n Idirn\u00e1isi\u00fanta um Thuairisci\u00fa Airgeadais (IFRS).<\/p>\n

\nIs f\u00e9idir teacht ar an 25 \u00fa<\/sup> Sliocht seo anseo<\/a> .<\/p>\n<\/p>\n

\nScr\u00fada\u00edonn forfheidhmitheoir\u00ed cuntasa\u00edochta an AE, lena n-\u00e1ir\u00edtear IAASA, r\u00e1itis airgeadais na n-eisitheoir\u00ed agus breithn\u00edonn siad an gcomhl\u00edonann n\u00f3 nach gcomhl\u00edonann siad IFRS agus ceanglais tuairiscithe infheidhme eile, lena n-\u00e1ir\u00edtear an dl\u00ed n\u00e1isi\u00fanta \u00e1bhartha. Glacann na forfheidhmitheoir\u00ed cuntasa\u00edochta seo p\u00e1irt sna Seisi\u00fain Eorpacha Comhordaithe Forfheidhmitheora (EECS), f\u00f3ram ina dtagann gach forfheidhmitheoir cuntasa\u00edochta AE\/LEE le ch\u00e9ile chun na c\u00faiseanna at\u00e1 mar bhonn lena gcinnt\u00ed forfheidhmithe cuntasa\u00edochta a roinnt. Is ball gn\u00edomhach \u00e9 an IAASA den EECS agus san fh\u00f3ram seo d\u00e9anann forghn\u00edomhaithe cuntasa\u00edochta tuairim\u00ed na mball eile a lorg maidir le saincheisteanna a bhfuiltear ag d\u00e9ile\u00e1il leo faoi l\u00e1thair agus sainaithn\u00edonn siad saincheisteanna nach cos\u00fail go bhfuil siad cl\u00fadaithe ag caighde\u00e1in tuairiscithe airgeadais n\u00f3 a bhf\u00e9adfadh l\u00e9irmh\u00ednithe contr\u00e1rtha tionchar a bheith acu orthu. Is minic a chuirtear nithe a eascra\u00edonn as an bpl\u00e9 seo faoi bhr\u00e1id chomhlachta\u00ed socraithe caighde\u00e1n n\u00f3 l\u00e9irmh\u00ednithe amhail an Bord um Chaighde\u00e1in Idirn\u00e1isi\u00fanta Chuntasa\u00edochta<\/a> (IASB) n\u00f3 Coiste L\u00e9irmh\u00ednithe na gCaighde\u00e1n Idirn\u00e1isi\u00fanta um Thuairisci\u00fa Airgeadais<\/a> (IFRS IC).<\/p>\n<\/p>\n

\nT\u00e1 bunachar sonra\u00ed r\u00fanda forbartha ag \u00daEUM de chinnt\u00ed forfheidhmithe arna nglacadh ag forghn\u00edomhaithe cuntasa\u00edochta aonair an AE mar fhoinse faisn\u00e9ise chun cur i bhfeidhm cu\u00ed agus comhsheasmhach IFRS a choth\u00fa. Meastar go bhfuil gach cinneadh a chuirtear isteach sa bhunachar sonra\u00ed oiri\u00fanach lena fhoilsi\u00fa, mura:<\/p>\n

\n(a) t\u00e1 cinnt\u00ed comhchos\u00fala foilsithe cheana ag \u00daEUM, agus n\u00ed chuirfeadh foilsi\u00fa cinnidh nua aon luach substainti\u00fail le cur i bhfeidhm comhsheasmhach a choth\u00fa;<\/p>\n

\n(b) go nd\u00e9ile\u00e1lann an cinneadh le saincheist chuntasa\u00edochta shimpl\u00ed nach bhfuil aon fhi\u00fantas cuntasa\u00edochta aici ann f\u00e9in, fi\u00fa m\u00e1 mheastar gur s\u00e1r\u00fa \u00e1bhartha \u00ed;<\/p>\n

\n(c) n\u00edl aon chomhdhearcadh laistigh den EECS chun tac\u00fa leis an gcinneadh a cuireadh isteach; n\u00f3<\/p>\n

\n(d) creideann forfheidhmitheoir cuntasa\u00edochta AE ar leith, ar bhonn at\u00e1 bunaithe agus inchosanta, n\u00e1r cheart an cinneadh a fhoilsi\u00fa.<\/p>\n

\nLeanfaidh \u00daEUM ag foilsi\u00fa sleachta as an mbunachar sonra\u00ed EECS ar bhonn rialta.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

D’fhoilsigh an t\u00dadar\u00e1s Eorpach um Urr\u00fais agus Marga\u00ed (\u00daEUM) an 25\u00fa Sliocht \u00f3na bhunachar sonra\u00ed de chinnt\u00ed forfheidhmithe arna nglacadh ag forghn\u00edomhaithe cuntasa\u00edochta an AE. Cuims\u00edonn an 25 \u00fa Sliocht seo, lena n-\u00e1ir\u00edtear cinneadh amh\u00e1in a ghlac an IAASA, ocht gcinneadh a ghlac forghn\u00edomhaithe Eorpacha idir Samhain 2019 agus I\u00fail 2020. Cl\u00fada\u00edonn na cinnt\u00ed roinnt … 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-5066","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ga"],"acf":[],"yoast_head":"\nFoils\u00edonn \u00daEUM achoimre ar chinnt\u00ed forfheidhmithe arna nglacadh ag forghn\u00edomhaithe cuntasa\u00edochta an AE - 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-ueum-achoimre-ar-chinnti-forfheidhmithe-arna-nglacadh-ag-forghniomhaithe-cuntasaiochta-an-ae\/\" \/>\n<meta property=\"og:locale\" content=\"ga_IE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foils\u00edonn \u00daEUM achoimre ar chinnt\u00ed forfheidhmithe arna nglacadh ag forghn\u00edomhaithe cuntasa\u00edochta an AE - IAASA\" \/>\n<meta property=\"og:description\" content=\"D’fhoilsigh an t\u00dadar\u00e1s Eorpach um Urr\u00fais agus Marga\u00ed (\u00daEUM) an 25\u00fa Sliocht \u00f3na bhunachar sonra\u00ed de chinnt\u00ed forfheidhmithe arna nglacadh ag forghn\u00edomhaithe cuntasa\u00edochta an AE. 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