{"id":5072,"date":"2020-01-07T00:00:00","date_gmt":"2020-01-07T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/eisionn-ueum-raiteas-poibli-gniomhartha-chun-tionchar-covid-19-ar-mhargai-airgeadais-an-ae-a-mhaolu-comhordu-ar-ghniomhaiocht-mhaoirseachta-maidir-le-cuntas-a-thabhairt-ar-mhodhnuithe-leasa\/"},"modified":"2020-01-07T00:00:00","modified_gmt":"2020-01-07T00:00:00","slug":"eisionn-ueum-raiteas-poibli-gniomhartha-chun-tionchar-covid-19-ar-mhargai-airgeadais-an-ae-a-mhaolu-comhordu-ar-ghniomhaiocht-mhaoirseachta-maidir-le-cuntas-a-thabhairt-ar-mhodhnuithe-leasa","status":"publish","type":"post","link":"https:\/\/iaasa.ie\/ga\/eisionn-ueum-raiteas-poibli-gniomhartha-chun-tionchar-covid-19-ar-mhargai-airgeadais-an-ae-a-mhaolu-comhordu-ar-ghniomhaiocht-mhaoirseachta-maidir-le-cuntas-a-thabhairt-ar-mhodhnuithe-leasa\/","title":{"rendered":"Eis\u00edonn \u00daEUM R\u00e1iteas Poibl\u00ed \u201cGn\u00edomhartha chun tionchar COVID-19 ar mharga\u00ed airgeadais an AE a mhaol\u00fa – Comhord\u00fa ar ghn\u00edomha\u00edocht mhaoirseachta maidir le cuntas a thabhairt ar mhodhnuithe l\u00e9asa\u201d"},"content":{"rendered":"
\n

\nD\u2019fhoilsigh an t\u00dadar\u00e1s Eorpach um Marga\u00ed Urr\u00fas<\/a> (ESMA) R\u00e1iteas Poibl\u00ed<\/a> inniu ag \u00e9ileamh go nd\u00e9anfa\u00ed comhord\u00fa ar ghn\u00edomha\u00edocht mhaoirseachta maidir le cuntas a thabhairt ar mhodhnuithe l\u00e9asa a eascra\u00edonn as iarmhairt dh\u00edreach ar an bpaind\u00e9im COVID-19.<\/p>\n

\nCuims\u00edonn l\u00e9asanna<\/em> IFRS 16 ceanglais a shonra\u00edonn an l\u00e1imhse\u00e1il tuairiscithe airgeadais at\u00e1 le cur i bhfeidhm maidir le hathruithe ar \u00edoca\u00edochta\u00ed l\u00e9asa, lena n-\u00e1ir\u00edtear lamh\u00e1ltais c\u00edosa. I m\u00ed na Bealtaine 2020, tar \u00e9is pr\u00f3isis chu\u00ed luathaithe a bhfuil taca\u00edocht mhaith aige, d\u2019fhoilsigh an Bord um Chaighde\u00e1in Chuntasa\u00edochta Idirn\u00e1isi\u00fanta (IASB) leas\u00fa ar IFRS 16 Lamh\u00e1ltais C\u00edosa a Bhaineann le Covid-19 \u2013 Leas\u00fa ar IFRS 16<\/em> (an Leas\u00fa), is infheidhme maidir le tr\u00e9imhs\u00ed tuairiscithe bliant\u00fala dar tosach. an 1 Meitheamh 2020 n\u00f3 n\u00edos luaithe n\u00f3 roimhe sin. Sol\u00e1thra\u00edonn an Leas\u00fa faoiseamh praitici\u00fail \u00f3 cheanglais IFRS 16 do l\u00e9asaithe ar deona\u00edodh lamh\u00e1ltais c\u00edosa a bhaineann le COVID-19 d\u00f3ibh. Mar sin f\u00e9in, n\u00edl an Leas\u00fa glactha f\u00f3s de bhun n\u00f3s imeachta formhuinithe an AE.<\/p>\n

\nAdmha\u00edonn an ESMA go dtugann r\u00e1ig COVID-19 d\u00fashl\u00e1in shuntasacha d\u2019eintitis a chuireann ceanglais reatha IFRS 16 i bhfeidhm ar l\u00edon m\u00f3r lamh\u00e1ltas c\u00edosa a d\u2019fh\u00e9adfadh a bheith bainteach le COVID-19. Tuigeann \u00daEUM, go h\u00e1irithe, na deacrachta\u00ed praitici\u00fala a bhaineann le meas\u00fan\u00fa a dh\u00e9anamh ar cib\u00e9 an modhnuithe l\u00e9asa iad lamh\u00e1ltais ch\u00edosa a bhaineann le COVID-19 agus, d\u00f3ibh si\u00fad at\u00e1 ag cur na gceanglas tuairiscithe airgeadais i bhfeidhm, agus t\u00e1 s\u00e9 feasach ar an riosca \u00e9ags\u00falachta sa chleachtas a d\u2019fh\u00e9adfadh teacht as.<\/p>\n

\nD\u00e1 bhr\u00ed sin, t\u00e1 \u00daEUM, i gcomhar le forghn\u00edomhaithe cuntasa\u00edochta n\u00e1isi\u00fanta an AE, ag s\u00fail nach dtabharfaidh forfheidhmitheoir\u00ed cuntasa\u00edochta n\u00e1isi\u00fanta an AE (lena n-\u00e1ir\u00edtear IAASA) tosa\u00edocht do ghn\u00edomha\u00edochta\u00ed maoirseachta i nd\u00e1il le cur i bhfeidhm na gceanglas maidir le modhnuithe l\u00e9asa at\u00e1 in IFRS 16 mar at\u00e1 formhuinithe ag an AE faoi l\u00e1thair. Lamh\u00e1ltais c\u00edosa a bhaineann le COVID-19 a thiocfadh faoi raon feidhme an Leasaithe murach sin, ar choinn\u00edoll go gcuirfidh eintitis an l\u00e1imhse\u00e1il tuairiscithe airgeadais a leagtar amach sa Leas\u00fa i bhfeidhm ar na hidirbhearta sin.<\/p>\n

\nI gc\u00e1s ina gcuireann eintiteas an Leas\u00fa i bhfeidhm, b\u00edonn an ESMA agus forghn\u00edomhaithe cuntasa\u00edochta n\u00e1isi\u00fanta an AE ag s\u00fail go nochtfaidh an t-eisitheoir comhl\u00edonadh an Leas\u00fa mar a d\u2019eisigh an IASB sna n\u00f3ta\u00ed a ghabhann leis na r\u00e1itis airgeadais.<\/p>\n

\nIs f\u00e9idir R\u00e1iteas Poibl\u00ed ESMA a rochtain anseo<\/a> .<\/p>\n

\nT\u00e1 achoimre den l\u00e1imhse\u00e1il tuairiscithe airgeadais ar lamh\u00e1ltais l\u00e9asanna leagtha amach th\u00edos<\/p>\n

\nAchoimre ar l\u00e1imhse\u00e1il tuairiscithe airgeadais lamh\u00e1ltais l\u00e9asanna<\/strong><\/p>\n

\nMar thoradh ar phaind\u00e9im COVID-19, thug l\u00e9as\u00f3ir\u00ed \u00e1irithe faoiseamh do l\u00e9asaithe tr\u00ed shuimeanna a bheadh in\u00edoctha murach sin a chur siar n\u00f3 a mhaol\u00fa. I gc\u00e1sanna \u00e1irithe, d\u00e9antar \u00e9 seo tr\u00ed chomhaont\u00fa frithph\u00e1irteach idir na p\u00e1irtithe tar \u00e9is caibidl\u00edochta; \u00e1fach, d’fh\u00e9adfadh s\u00e9 tarl\u00fa freisin de thoradh rialtas a spreagadh n\u00f3 a \u00e9ileamh go gcuirf\u00ed an faoiseamh ar f\u00e1il.<\/p>\n

\nNuair a thagann athr\u00fa ar \u00edoca\u00edochta\u00ed l\u00e9asa, braitheann an l\u00e1imhse\u00e1il tuairiscithe airgeadais at\u00e1 le cur i bhfeidhm ar cib\u00e9 an gcomhl\u00edonann an t-athr\u00fa sin an sainmh\u00edni\u00fa ar \u201cmodhn\u00fa l\u00e9asa\u201d.<\/p>\n

\nSainmh\u00edn\u00edonn l\u00e9asanna<\/em> IFRS 16<\/a> \u201cmodhn\u00fa l\u00e9asa\u201d mar:<\/p>\n<\/p>\n\n\n<\/tbody>\n\n\n
\n

\n\u201c athr\u00fa ar raon feidhme l\u00e9asa, n\u00f3 an chomaoin le haghaidh l\u00e9asa, nach raibh ina chuid de th\u00e9arma\u00ed agus coinn\u00edollacha bunaidh an l\u00e9asa (mar shampla, an ceart chun buns\u00f3cmhainn amh\u00e1in n\u00f3 n\u00edos m\u00f3 a \u00fas\u00e1id a chur leis n\u00f3 a fhoirceannadh, n\u00f3 s\u00edneadh a chur leis n\u00f3 t\u00e9arma conarthach an l\u00e9asa a ghiorr\u00fa).<\/em> \u201d<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\nI m\u00ed na Bealtaine 2020, d\u2019eisigh an IASB an Leas\u00fa is infheidhme maidir le tr\u00e9imhs\u00ed tuairiscithe bliant\u00fala dar t\u00fas an 1 Meitheamh 2020 n\u00f3 n\u00edos luaithe n\u00f3 ina dhiaidh sin.<\/p>\n

\nI gc\u00e1s eintitis a bhfuil IFRS \u00e1 gcur i bhfeidhm acu mar at\u00e1 formhuinithe ag an AE, \u00e1fach, ba cheart a thabhairt faoi deara n\u00e1r fhormhuinigh an AE an Leas\u00fa ar an 30 Meitheamh 2020 \u2013 d\u00e1ta tuairiscithe leathbhliant\u00fail do go leor eisitheoir\u00ed a thagann faoi shainch\u00faram athbhreithnithe tuairiscithe airgeadais an IAASA. T\u00e1thar ag s\u00fail go bhf\u00e9adfa\u00ed pr\u00f3iseas formhuinithe an AE a bheith cr\u00edochnaithe roimh dheireadh R3 2020.<\/p>\n

\nI ngn\u00e1thch\u00fains\u00ed roimh an Leas\u00fa, d\u2019\u00e9iligh IFRS 16, nuair a dh\u00e9antar conradh l\u00e9asa a mhodhn\u00fa, go nd\u00e9anfadh an l\u00e9asa\u00ed coigeart\u00fa ar mh\u00e9id carraeireachta na s\u00f3cmhainne ceart \u00fas\u00e1ide agus go n-aithn\u00edonn s\u00e9 go ginear\u00e1lta \u00e9ifeachta\u00ed an lamh\u00e1ltais c\u00edosa thar an saol \u00fas\u00e1ideach. den ts\u00f3cmhainn cheart \u00fas\u00e1ide.<\/p>\n

\nGo hachomair, d\u00e1 gcuirfeadh l\u00e9asa\u00ed an f\u00f3irsteanach praitici\u00fail sa Leas\u00fa i bhfeidhm, thabharfadh s\u00e9 cuntas ar na lamh\u00e1ltais ch\u00edosa sin amhail is d\u00e1 mba rud \u00e9 nach modhnuithe l\u00e9asa iad ionas go nd\u00e9anfa\u00ed, mar shampla, m\u00e9id an ch\u00edosa a maite an 30 Meitheamh 2021 n\u00f3 roimhe sin a ghlacadh chun ioncam an. an bhliain ch\u00e9anna a ndeona\u00edtear an lamh\u00e1ltas, in ionad \u00e9 a leithdh\u00e1ileadh thar thr\u00e9imhse an chonartha mar a bheadh i gc\u00e1s nach gceada\u00edtear an f\u00f3irsteanach praitici\u00fail sa Leas\u00fa.<\/p>\n

\nFaoin Leas\u00fa, leasa\u00edtear IFRS 16 ionas gur f\u00e9idir le l\u00e9asa\u00ed a roghn\u00fa gan meas\u00fan\u00fa a dh\u00e9anamh cib\u00e9 an modhn\u00fa l\u00e9asa \u00e9 lamh\u00e1ltas c\u00edosa a chomhl\u00edonann coinn\u00edollacha sonraithe \u00e1irithe (f\u00e9ach th\u00edos). D\u00e9anfaidh l\u00e9asa\u00ed a dh\u00e9anfaidh an rogha seo cuntas a thabhairt ar aon athr\u00fa ar \u00edoca\u00edochta\u00ed l\u00e9asa mar thoradh ar an lamh\u00e1ltas c\u00edosa ar an mbealach c\u00e9anna a thabharfadh s\u00e9 cuntas ar an athr\u00fa a bhaineann le IFRS 16 mura modhn\u00fa l\u00e9asa \u00e9 an t-athr\u00fa.<\/p>\n

\nIs iad na coinn\u00edollacha sonraithe lamh\u00e1ltais c\u00edosa at\u00e1 inch\u00e1ilithe le cuntas a thabhairt orthu faoin Leas\u00fa:<\/p>\n

    \n
  1. \ntarla\u00edonn an lamh\u00e1ltas c\u00edosa mar iarmhairt dh\u00edreach ar phaind\u00e9im COVID-19;<\/li>\n<\/ol>\n
      \n
    1. \n648\/2012 T\u00e9acs at\u00e1 \u00e1bhartha maidir leis an LEE is \u00e9 an toradh a bh\u00edonn ar athr\u00fa ar \u00edoca\u00edochta\u00ed l\u00e9asa comaoin athbhreithnithe don l\u00e9as at\u00e1 go m\u00f3r mar an gc\u00e9anna, n\u00f3 n\u00edos l\u00fa n\u00e1, an chomaoin don l\u00e9as d\u00edreach roimh an athr\u00fa;<\/li>\n<\/ol>\n
        \n
      1. \nn\u00ed dh\u00e9anann aon laghd\u00fa ar \u00edoca\u00edochta\u00ed l\u00e9asa difear ach d\u2019\u00edoca\u00edochta\u00ed a bh\u00ed dlite ar dt\u00fas ar an 30 Meitheamh 2021 n\u00f3 roimhe; agus<\/li>\n<\/ol>\n
          \n
        1. \nn\u00edl aon athr\u00fa substainti\u00fail ar th\u00e9arma\u00ed agus coinn\u00edollacha eile an l\u00e9asa.<\/li>\n<\/ol>\n

          \nN\u00ed dh\u00e9anann an Leas\u00fa aon athruithe ar chuntasa\u00edocht l\u00e9as\u00f3ra.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

          D\u2019fhoilsigh an t\u00dadar\u00e1s Eorpach um Marga\u00ed Urr\u00fas (ESMA) R\u00e1iteas Poibl\u00ed inniu ag \u00e9ileamh go nd\u00e9anfa\u00ed comhord\u00fa ar ghn\u00edomha\u00edocht mhaoirseachta maidir le cuntas a thabhairt ar mhodhnuithe l\u00e9asa a eascra\u00edonn as iarmhairt dh\u00edreach ar an bpaind\u00e9im COVID-19. 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