{"id":5067,"date":"2020-10-11T00:00:00","date_gmt":"2020-10-11T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/nota-faisneise-leasanna-ifrs-16-athbhreithniu-ar-nochtadh-ar-an-iarratas-tosaigh\/"},"modified":"2020-10-11T00:00:00","modified_gmt":"2020-10-11T00:00:00","slug":"nota-faisneise-leasanna-ifrs-16-athbhreithniu-ar-nochtadh-ar-an-iarratas-tosaigh","status":"publish","type":"post","link":"https:\/\/iaasa.ie\/ga\/nota-faisneise-leasanna-ifrs-16-athbhreithniu-ar-nochtadh-ar-an-iarratas-tosaigh\/","title":{"rendered":"N\u00f3ta Faisn\u00e9ise \u2013 \u201cL\u00e9asanna IFRS 16 \u2013 Athbhreithni\u00fa ar nochtadh ar an iarratas tosaigh\u201d"},"content":{"rendered":"<div readability=\"64.930722088995\">\n<p>\nD&#8217;fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, N\u00f3ta Faisn\u00e9ise inniu ina leagtar amach an chaoi a ndearna cuideachta\u00ed cuntas ar l\u00e9asanna faoi IFRS 16 \u2013 <em>L\u00e9asanna<\/em> , an caighde\u00e1n cuntasa\u00edochta l\u00e9asanna nua.<\/p>\n<p>\nD&#8217;aithin an IAASA sc\u00f3ip chun feabhas a chur ar an nochtadh a rinneadh sa ch\u00e9ad sraith de r\u00e1itis airgeadais bhliant\u00fala cuideachta\u00ed tar \u00e9is d\u00f3ibh an Caighde\u00e1n a ghlacadh.<\/p>\n<p>\nAr an ioml\u00e1n, thug an IAASA faoi deara gur shol\u00e1thair formh\u00f3r na r\u00e1iteas airgeadais bliant\u00fala a athbhreithn\u00edodh d\u00f3thain faisn\u00e9ise chun go mbeadh \u00fas\u00e1ideoir\u00ed na r\u00e1iteas airgeadais in ann an tionchar a bheadh ag glacadh IFRS 16 a thuiscint.<\/p>\n<p>\nD\u2019aithin an t-athbhreithni\u00fa deisce r\u00e9ims\u00ed ina bhf\u00e9adfadh eisitheoir\u00ed a gcuid nochtaithe a fheabhs\u00fa tuilleadh i r\u00e1itis airgeadais amach anseo agus ar an gcaoi sin cur le tuiscint na n-\u00fas\u00e1ideoir\u00ed ar an tionchar a bh\u00edonn ag l\u00e9as\u00fa ar oibr\u00edochta\u00ed an eisitheora.<\/p>\n<p>\nAithn\u00edonn an IAASA go raibh nochtuithe a chuir cuideachta\u00ed ar f\u00e1il sa ch\u00e9ad bhliain ioml\u00e1n d&#8217;fheidhmi\u00fa IFRS 16 ag clo\u00ed go ginear\u00e1lta leis an gcaighde\u00e1n cuntasa\u00edochta. Leanfaidh an IAASA ag d\u00e9anamh monat\u00f3ireachta ar l\u00e1imhse\u00e1il chuntasa\u00edochta na gcuideachta\u00ed agus, go h\u00e1irithe, is d\u00f3cha go nd\u00e9anfaidh s\u00e9 mionscr\u00fad\u00fa ar na r\u00e9ims\u00ed a luaitear th\u00edos.<\/p>\n<p>\nIs iad na pr\u00edomhthortha\u00ed go bhf\u00e9adfa\u00ed feabhsuithe a dh\u00e9anamh i roinnt r\u00e9ims\u00ed:<\/p>\n<\/p>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<\/tbody>\n<tbody readability=\"6\">\n<tr readability=\"3\">\n<td colspan=\"2\" readability=\"5\">\n<p align=\"center\">\n<strong>Breithi\u00fanais shuntasacha chuntasa\u00edochta agus foins\u00ed neamhchinnteachta meastach\u00e1in<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr readability=\"17\">\n<td readability=\"11\">\n<p>\n<strong>Breithi\u00fanais shuntasacha chuntasa\u00edochta <\/strong><\/p>\n<p>\nN\u00ed raibh nochtadh na mbreithi\u00fanas a rinne an bhainist\u00edocht maidir le IFRS 16 i gc\u00f3na\u00ed s\u00e1ch gr\u00e1inneach agus n\u00edor tugadh le tuiscint shoil\u00e9ir d\u2019\u00fas\u00e1ideoir\u00ed cad iad na breithi\u00fanais shonracha, c\u00e9n f\u00e1th ar gh\u00e1 don bhainist\u00edocht breithi\u00fanais den s\u00f3rt sin a fheidhmi\u00fa agus na facht\u00f3ir\u00ed a bhreithnigh an bhainist\u00edocht agus iad \u00e1 nd\u00e9anamh. breithi\u00fanais<\/p>\n<\/td>\n<td readability=\"9\">\n<p>\n<strong>Foins\u00ed neamhchinnteachta meastach\u00e1in<\/strong><\/p>\n<p>\nN\u00edor chuir faisn\u00e9isithe \u00e1irithe faisn\u00e9is leordh\u00f3thanach ar f\u00e1il faoin gcaoi ar cinneadh an me\u00e1nr\u00e1ta ualaithe incriminteach iasachtaithe le haghaidh l\u00e9asanna n\u00f3 n\u00edor \u00e1ir\u00edodh d\u00f3thain sonra\u00ed iontu ar na toimhd\u00ed \u00e1bhartha a chuir an bhainist\u00edocht i bhfeidhm agus an r\u00e1ta \u00e1 chinneadh.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<\/tbody>\n<tbody readability=\"4.5\">\n<tr>\n<td colspan=\"2\">\n<p align=\"center\">\n<strong>Beartais chuntasa\u00edochta<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr readability=\"14.5\">\n<td readability=\"9\">\n<p>\n<strong>Dliteanais l\u00e9asa a thomhas<\/strong><\/p>\n<p>\nBh\u00ed teanga pl\u00e1ta coire sna nochtadh chun cur s\u00edos a dh\u00e9anamh ar bheartais chuntasa\u00edochta na n-eisitheoir\u00ed maidir le dliteanais l\u00e9asa a thomhas, le heaspa faisn\u00e9ise a bhaineann go sonrach leis an eisitheoir.<\/p>\n<\/p>\n<\/td>\n<td readability=\"8\">\n<p>\n<strong>F\u00f3irithint\u00ed idirthr\u00e9imhseacha gearrth\u00e9armacha v. eisceachta\u00ed aitheantais gearrth\u00e9armacha<\/strong><\/p>\n<p>\nN\u00ed dhearna eisitheoir\u00ed idirdheal\u00fa soil\u00e9ir idir IFRS 16.C10 agus IFRS 16.5 agus rinne siad roghanna beartais chuntasa\u00edochta lean\u00fanacha a ch\u00f3nascadh sna m\u00edreanna c\u00e9anna leis na f\u00f3irithint\u00ed idirthr\u00e9imhseacha.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<\/tbody>\n<tbody readability=\"12\">\n<tr>\n<td colspan=\"2\">\n<p align=\"center\">\n<strong>Nochtadh<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr readability=\"20.5\">\n<td readability=\"10\">\n<p>\n<strong>Eis-sreafa\u00ed airgid amach anseo a d\u2019fh\u00e9adfadh a bheith nochtaithe d\u00f3ibh nach l\u00e9ir\u00edtear i dtomhas an dliteanais l\u00e9asa<\/strong><\/p>\n<p>\nN\u00edor nochtadh faisn\u00e9is bhreise a \u00e9il\u00edonn IFRS 16.59(b) go soil\u00e9ir. D\u2019fh\u00e9adfadh an easnamh seo bac a chur ar thuiscint na n-\u00fas\u00e1ideoir\u00ed ar an tionchar a d\u2019fh\u00e9adfadh a bheith ag breithi\u00fanais a dh\u00e9antar faoi roghanna neamhaitheanta ar chomhard\u00fa l\u00e9asa.<\/p>\n<\/td>\n<td readability=\"11\">\n<p>\n<strong>\u00cdoca\u00edochta\u00ed l\u00e9asa inathraithe<\/strong><\/p>\n<p>\nC\u00e9 gur luaigh formh\u00f3r na n-eisitheoir\u00ed laistigh de na beartais chuntasa\u00edochta go raibh \u00edoca\u00edochta\u00ed athraitheacha san \u00e1ireamh sa dliteanas l\u00e9asa, n\u00edor nocht cuid acu m\u00e9id na n-\u00edoca\u00edochta\u00ed l\u00e9asa inathraithe a \u00e1ir\u00edodh ina dtomhas dliteanais l\u00e9asa agus theip orthu an fhaisn\u00e9is a theasta\u00edonn faoi IFRS 16.51 agus, i gc\u00e1sanna \u00e1irithe, IFRS 16 a shol\u00e1thar. .B49<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<tr readability=\"17\">\n<td readability=\"9\">\n<p>\n<strong>Anail\u00eds aib\u00edochta<\/strong><\/p>\n<p>\nI gc\u00e1sanna \u00e1irithe, tugadh faoi deara gur shol\u00e1thair eisitheoir\u00ed banda\u00ed leathana ama agus an anail\u00eds leachtachta do dhliteanais l\u00e9asa \u00e1 nochtadh, go h\u00e1irithe i gc\u00e1sanna inar thit n\u00edos m\u00f3 n\u00e1 50% d\u00e1 ndliteanais l\u00e9asa ioml\u00e1na dlite tar \u00e9is n\u00edos m\u00f3 n\u00e1 c\u00faig bliana.<\/p>\n<\/td>\n<td readability=\"9\">\n<p>\n<strong>Athruithe ar dhliteanais a eascra\u00edonn as gn\u00edomha\u00edochta\u00ed maoinithe<\/strong><\/p>\n<p>\nI gc\u00e1sanna \u00e1irithe, n\u00edor nochtadh dliteanais l\u00e9asa ar leithligh sna gluaiseachta\u00ed i ndliteanais a d\u2019eascair as t\u00e1bla gn\u00edomha\u00edochta\u00ed maoinithe (IAS 7.44A).<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\nAr deireadh, tugann IAASA d\u00e1 aire go bhf\u00e9adfadh an leas\u00fa ar IFRS 16 a tugadh isteach chun aghaidh a thabhairt ar lamh\u00e1ltais c\u00edosa a bhaineann le COVID-19, a bheith \u00e1bhartha go h\u00e1irithe do chuideachta\u00ed ina r\u00e1itis airgeadais bhliant\u00fala 2020.<\/p>\n<p>\nT\u00e1 an N\u00f3ta Faisn\u00e9ise ar f\u00e1il <a href=\"https:\/\/www.iaasa.ie\/getmedia\/36e67ad4-04c2-44be-8723-e5437d78a44b\/IFRS-16-review-of-the-disclosures-in-the-first-year-of-application-FINAL.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 inniu ina leagtar amach an chaoi a ndearna cuideachta\u00ed cuntas ar l\u00e9asanna faoi IFRS 16 \u2013 L\u00e9asanna , an caighde\u00e1n cuntasa\u00edochta l\u00e9asanna nua. D&#8217;aithin an IAASA sc\u00f3ip chun feabhas a chur ar an nochtadh a rinneadh sa ch\u00e9ad sraith de r\u00e1itis airgeadais bhliant\u00fala cuideachta\u00ed tar \u00e9is d\u00f3ibh &hellip; <a href=\"https:\/\/iaasa.ie\/ga\/nota-faisneise-leasanna-ifrs-16-athbhreithniu-ar-nochtadh-ar-an-iarratas-tosaigh\/\">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-5067","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 \u2013 \u201cL\u00e9asanna IFRS 16 \u2013 Athbhreithni\u00fa ar nochtadh ar an iarratas tosaigh\u201d - 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-leasanna-ifrs-16-athbhreithniu-ar-nochtadh-ar-an-iarratas-tosaigh\/\" \/>\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 \u2013 \u201cL\u00e9asanna IFRS 16 \u2013 Athbhreithni\u00fa ar nochtadh ar an iarratas tosaigh\u201d - IAASA\" \/>\n<meta property=\"og:description\" content=\"D&#8217;fhoilsigh IAASA, forfheidhmitheoir cuntasa\u00edochta na h\u00c9ireann, N\u00f3ta Faisn\u00e9ise inniu ina leagtar amach an chaoi a ndearna cuideachta\u00ed cuntas ar l\u00e9asanna faoi IFRS 16 \u2013 L\u00e9asanna , an caighde\u00e1n cuntasa\u00edochta l\u00e9asanna nua. 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D&#8217;aithin an IAASA sc\u00f3ip chun feabhas a chur ar an nochtadh a rinneadh sa ch\u00e9ad sraith de r\u00e1itis airgeadais bhliant\u00fala cuideachta\u00ed tar \u00e9is d\u00f3ibh &hellip; Continued","og_url":"https:\/\/iaasa.ie\/nota-faisneise-leasanna-ifrs-16-athbhreithniu-ar-nochtadh-ar-an-iarratas-tosaigh\/","og_site_name":"IAASA","article_published_time":"2020-10-11T00:00:00+00:00","author":"iaasa","twitter_card":"summary_large_image","twitter_misc":{"Written by":"iaasa","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/iaasa.ie\/nota-faisneise-leasanna-ifrs-16-athbhreithniu-ar-nochtadh-ar-an-iarratas-tosaigh\/","url":"https:\/\/iaasa.ie\/nota-faisneise-leasanna-ifrs-16-athbhreithniu-ar-nochtadh-ar-an-iarratas-tosaigh\/","name":"N\u00f3ta Faisn\u00e9ise \u2013 \u201cL\u00e9asanna IFRS 16 \u2013 Athbhreithni\u00fa ar nochtadh ar an iarratas tosaigh\u201d - IAASA","isPartOf":{"@id":"https:\/\/iaasa.ie\/#website"},"datePublished":"2020-10-11T00:00:00+00:00","author":{"@id":"https:\/\/iaasa.ie\/#\/schema\/person\/95f64992d3fb7a9ddc96d8193f96c0bd"},"inLanguage":"ga-IE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/iaasa.ie\/nota-faisneise-leasanna-ifrs-16-athbhreithniu-ar-nochtadh-ar-an-iarratas-tosaigh\/"]}]},{"@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\/"}]}},"views":447,"_links":{"self":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/posts\/5067","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/comments?post=5067"}],"version-history":[{"count":0,"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/posts\/5067\/revisions"}],"wp:attachment":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/media?parent=5067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/categories?post=5067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/tags?post=5067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}