#619683
Tá ról “ghuth cuntasóireachta aonair na hEorpa” á ghlacadh ag EFRAG ar an leibhéal domhanda.
EFRAG is taking up the role of the ‘single European accounting voice’ in the global arena.
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83 toradh in 12 doiciméad
#619684
Ag gníomhú dó sa cháil sin, cuidíonn EFRAG le próiseas IASB maidir le caighdeáin a shocrú.
In that capacity, EFRAG provides input to the IASB’s standard-setting process.
#619749
EFRAG don tréimhse ón 1 Eanáir 2014 go dtí an 31 Nollaig 2016;
EFRAG for the period from 1 January 2014 to 31 December 2016;
#619765
le haghaidh EFRAG:
for EFRAG:
#619795
Maidir le EFRAG, cumhdóidh an tuarascáil dá dtagraítear i mír 3 na nithe seo a leanas:
With regard to EFRAG, the report referred to in paragraph 3 shall cover the following:
#749602
EFRAG;”;
EFRAG;’;
#749607
le haghaidh EFRAG: EUR 23134000;”.
for EFRAG: EUR 23134000;’;
#2441429
I mí an Mhárta 2022, cheap Comhthionól Ginearálta EFRAG comhaltaí Bhord Tuairiscithe Inbhuanaitheachta EFRAG a cruthaíodh le déanaí.
In March 2022, the EFRAG General Assembly appointed the members of the newly created EFRAG Sustainability Reporting Board.
#2441962
Tíolacfar na doiciméid a ghabhann le comhairle theicniúil EFRAG in éineacht leis an gcomhairle theicniúil sin.
The accompanying documents for the EFRAG technical advice shall be submitted together with that technical advice.
#2801570
Beidh FBManna liostaithe in ann tuairisciú de réir caighdeáin chomhréireacha ar leithligh arna bhforbairt ag EFRAG.
Listed SMEs will be able to report according to separate, proportionate standards developed by the EFRAG.
#619686
Ba cheart d’idirghníomhaíochtaí uile EFRAG le IASB a bheith trédhearcach go hiomlán agus ba cheart go ndéanfar aon chinneadh a dhéanfaidh EFRAG tar éis dul i gcomhairle go hiomlán le bunaitheoirí caighdeán náisiúnta.
All interactions of EFRAG with the IASB should be fully transparent and any decision taken by EFRAG should be after fully consulting national standard-setters.
#619687
Agus ról EFRAG á chur san áireamh le linn measúnú a dhéanamh i dtaobh an gcomhlíonann IFRS an ceanglas maidir le dlí agus beartas cuideachta an Aontais, mar a leagtar amach i Rialachán (CE) Uimh. 1606/2002, ní foláir don Aontas maoiniú cobhsaí EFRAG a áirithiú, agus ar an gcaoi sin cuidiú lena chistiúchán.
Taking into account EFRAG’s role in assessing whether IFRS comply with the requirement of Union company law and policy, as laid out in Regulation (EC) No 1606/2002, it is necessary for the Union to ensure EFRAG’s stable financing and thus contribute to its funding.
#2033025
Agus ról an Ghrúpa Chomhairligh Eorpaigh um Thuairisciú Airgeadais (EFRAG) á chur san áireamh maidir le measúnú a dhéanamh an gcomhlíonann IFRS ceanglas dlí agus beartais an Aontais, mar a leagtar amach i Rialachán (CE) Uimh. 1606/2002, is gá don Aontas freisin maoiniú cobhsaí EFRAG a áirithiú agus, dá bhrí sin, rannchuidiú lena chistiú tríd an gClár.
Taking into account the European Financial Reporting Advisory Group’s (EFRAG) role in assessing whether IFRS comply with the requirement of Union law and policy, as laid down in Regulation (EC) No 1606/2002, it is also necessary for the Union to ensure that the funding of EFRAG is stable and therefore to contribute to that funding via the Programme.
#2441427
I mí an Mhárta 2021, d”fhoilsigh Uachtarán Bhord EFRAG moltaí maidir le hathruithe féideartha ar rialachas EFRAG i gcás ina n-iarrfaí air comhairle theicniúil a fhorbairt i ndáil le caighdeáin tuairiscithe inbhuanaitheachta.
In March 2021, the EFRAG Board President published recommendations for possible governance changes to EFRAG in the event that it were to be asked to develop technical advice about sustainability reporting standards.
#2441428
Áirítear i moltaí Uachtarán Bhord EFRAG colún nua tuairiscithe inbhuanaitheachta a bhunú laistigh de EFRAG, agus, ag an am céanna, gan modhnú suntasach a dhéanamh ar an gcolún tuairiscithe airgeadais atá ann cheana.
The EFRAG Board President’s recommendations include the setting up of a new sustainability reporting pillar within EFRAG, while not significantly modifying the existing financial reporting pillar.
#619681
In 2001, bhunaigh eagraíochtaí Eorpacha a dhéanann ionadaíocht ar eisitheoirí agus ar an sciar de ghairm na cuntasóireachta a raibh baint acu leis an bpróiseas um thuairisciú airgeadais EFRAG.
EFRAG was founded in 2001 by European organisations representing issuers and the accountancy profession involved in the financial reporting process.
#619694
Ba cheart don Choimisiún measúnú a dhéanamh ar obair theicniúil EFRAG i dtuarascálacha arna n-ullmhú i gcomhréir leis na critéir a leagtar síos sa Rialachán seo.
The Commission should assess the technical work of EFRAG in reports prepared in accordance with the criteria laid down in this Regulation.
#619789
Ó 2015, ullmhóidh an Coimisiún tuarascáil bhliantúil i ndáil le gníomhaíocht Fhondúireacht IFRS maidir le forbairt IFRS, PIOB agus EFRAG.
From 2015, the Commission shall prepare an annual report on the activity of the IFRS Foundation as regards the development of IFRS, of PIOB and of EFRAG.
#619799
dul chun cinn EFRAG i gcur chun feidhme a athchóirithe rialachais, agus na forbairtí á gcur i gcuntas tar éis na moltaí a leagtar amach i dtuarascáil an chomhairleora speisialta.
EFRAG’s progress in the implementation of its governance reforms, taking into account developments following the recommendations set out in the special advisor’s report.
#619800
Mas iomchuí, cuirfidh an Coimisiún togra reachtach isteach chun go leanfar le maoiniú EFRAG tar éis an 31 Nollaig 2016.
If appropriate, the Commission shall submit a legislative proposal to continue financing of EFRAG after 31 December 2016.
#749585
Ba cheart do Bhord EFRAG, agus ionadaíocht chothrom idir leasanna poiblí agus leasanna príobháideacha á léiriú aige, a áirithiú go ngeallann comhaltaí an Bhoird gníomhú ar mhaithe le leas an phobail Eorpaigh.
The Board of EFRAG, reflecting a balanced representation of both public and private interests, should ensure that its Board members commit to act in the European public interest.
#749587
Ba cheart don Choimisiún tuarascáil a thabhairt do Pharlaimint na hEorpa agus don Chomhairle go bliantúil maidir le gnóthachtálacha agus gníomhaíochtaí móra EFRAG sa bhliain roimhe sin.
The Commission should report annually to the European Parliament and the Council on EFRAG's main achievements and activities in the previous year.
#749593
Ba cheart don Choimisiún freisin machnamh a dhéanamh ar athruithe féideartha ar fheidhmiú agus ar stádas dlíthiúil príobháideach EFRAG san fhadtéarma.
The Commission should also consider possible changes to the functioning and the private legal status of EFRAG in the long term.
#749597
Chun leanúnachas cistiúcháin a áirithiú do EFRAG, ba cheart don Rialachán seo teacht i bhfeidhm lá a fhoilsithe agus ba cheart feidhm a bheith aige ón 1 Eanáir 2017,
To ensure the continuity of the funding for EFRAG, this Regulation should enter into force on the day of its publication and should apply as of 1 January 2017,
#749615
Maidir le EFRAG, sa tuarascáil dá dtagraítear i mír 3 déanfar measúnú ar an méid seo a leanas ó 2018 ar aghaidh:
With regard to EFRAG, the report referred to in paragraph 3 shall assess as of 2018:
#749619
rialachas EFRAG, go háirithe i dtéarmaí trédhearcachta, agus na bearta a rinneadh chun ionadaíocht leathan leas agus cuntasacht phoiblí a áirithiú.
the governance of EFRAG, in particular in terms of transparency, and the steps that have been taken to ensure broad representation of interests and public accountability.
#2033028
Bunaíodh an tsaotharlann Eorpach maidir le tuairisciú corparáideach mar chuid de EFRAG, chun an nuálaíocht a chur chun cinn agus chun dea-chleachtais i dtuairisciú corparáideach a fhorbairt.
The European Corporate Reporting Lab has been established as part of EFRAG, to promote innovation and the development of best practices in corporate reporting.
#2033030
Ag cur leis an obair sin, ba cheart do EFRAG rannchuidiú freisin le caighdeáin tuairiscithe neamhairgeadais a fhorbairt.
Building on this work, EFRAG should also contribute to the development of non-financial reporting standards.
#2158122
Tá an méid sin i gcomhréir leis na tuairimí a chuir na páirtithe leasmhara in iúl maidir le maidir le foirmhuiniú ó EFRAG agus tuairimí shaineolaithe na mBallstát sa Choiste Rialála Cuntasaíochta.
This is in line with the views expressed by stakeholders on EFRAG’s endorsement advice and the views of Member State experts in the Accounting Regulatory Committee.
#2441424
I mí an Mhárta 2021, rinne tascfhórsa ilpháirtithe leasmhara, a bhunaigh EFRAG, moltaí a fhoilsiú maidir leis an bhféidearthacht caighdeáin tuairiscithe inbhuanaitheachta a fhorbairt le haghaidh an Aontais.
In March 2021, a multi-stakeholder task force set up by EFRAG published recommendations for the possible development of sustainability reporting standards for the Union.
#2441430
Nuair atá caighdeáin tuairiscithe inbhuanaitheachta á nglacadh, ba cheart don Choimisiún comhairle theicniúil a fhorbróidh EFRAG a chur san áireamh.
When adopting sustainability reporting standards, the Commission should take account of technical advice that EFRAG will develop.
#2441438
Dá bhrí sin, ba cheart a cheangal ar ÚEUM, ÚBE agus ÚEÁPC tuairim a sholáthar maidir le comhairle theicniúil EFRAG.
Therefore, ESMA, EBA and EIOPA should be required to provide an opinion on EFRAG’s technical advice.
#2441956
Agus gníomhartha tarmligthe á nglacadh de bhun Airteagail 29b agus 29c, cuirfidh an Coimisiún comhairle theicniúil ó EFRAG san áireamh, ar choinníoll:
When adopting delegated acts pursuant to Articles 29b and 29c, the Commission shall take into consideration technical advice from EFRAG, provided that:
#2441960
go bhfuil rannpháirtíocht in obair EFRAG ar an leibhéal teicniúil bunaithe ar shaineolas i dtuairisciú inbhuanaitheachta agus nach bhfuil sí ag brath ar ranníocaíocht airgeadais.
participation in EFRAG’s work at technical level is based on expertise in sustainability reporting and is not conditional on a financial contribution.
#2441961
Ní dochar pointí (a) agus (d) do rannpháirtíocht comhlachtaí poiblí agus eagraíochtaí náisiúnta maidir le socrú caighdeán in obair theicniúil EFRAG.
Points (a) and (d) are without prejudice to the participation of public bodies and national standard-setting organisations in the technical work of EFRAG.
#2972498
Tá an méid sin i gcomhréir leis na tuairimí a chuir na páirtithe leasmhara in iúl maidir le maidir le formhuiniú ó EFRAG agus tuairimí shaineolaithe na mBallstát sa Choiste Rialála Cuntasaíochta.
This is in line with the views expressed by stakeholders on EFRAG’s endorsement advice and the views of Member State experts in the Accounting Regulatory Committee.
#3141179
Maidir leis na caighdeáin theicniúla cur chun feidhme a bhaineann le faisnéis inbhuanaitheachta, ba cheart do na ÚMEnna, tríd an gComhchoiste, idirchaidreamh a dhéanamh le EFRAG maidir le forbairt na ndréachtchaighdeán sin.
As regards the implementing technical standards concerning sustainability information, the ESAs, through the Joint Committee, should liaise with EFRAG on the development of those draft standards.
#619665
Ar bhonn an Chinnidh sin, chuaigh cómhaoiniú an Aontais i bhfoirm deontas oibriúcháin chun sochair don Ghrúpa Comhairleach Eorpach um Thuairisciú Airgeadais (EFRAG), d’Fhondúireacht na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais (Fondúireacht IFRS), atá ina comharba dlíthiúil ar Fhondúireacht an Choiste um Chaighdeáin Idirnáisiúnta Chuntasaíochta (IASCF) agus don Bhord Maoirseachta um Leas an Phobail (PIOB) go dtí an 31 Nollaig 2013.
On the basis of that Decision, the European Financial Reporting Advisory Group (EFRAG), the International Financial Reporting Standards Foundation (the IFRS Foundation), which is the legal successor to the International Accounting Standards Committee Foundation (IASCF), and the Public Interest Oversight Board (PIOB) benefited from Union co-financing in the form of operating grants until 31 December 2013.
#619682
I gcomhréir le Rialachán (CE) Uimh. 1606/2002, soláthraíonn EFRAG tuairimí don Choimisiún i dtaobh an gcomhlíonann caighdeán cuntasaíochta arna eisiúint ag IASB, nó léirmhíniú arna eisiúint ag Coiste Léirmhíniúcháin IFRS, atá le formhuiniú, na critéir maidir le formhuiniú a leagtar amach sa Rialachán sin.
In accordance with Regulation (EC) No 1606/2002, EFRAG provides the Commission with opinions on whether an accounting standard issued by the IASB or an interpretation issued by the IFRS Interpretations Committee, which is to be endorsed, complies with the endorsement criteria set out in that Regulation.
#619685
Ionas go gcomhlíonfaidh EFRAG ról den sórt sin, ba cheart é a bheith faoi lé gach dearcaidh féideartha atá san Aontas le linn próisis chuí, trína mbíonn ról riachtanach ag bunaitheoirí caighdeán náisiúnta, ag rialtais agus rialtóirí chomh maith le geallsealbhóirí eile, mar gheall ar na difríochtaí suntasacha tuairime atá ann cheana féin idir na Ballstáit agus geallsealbhóirí éagsúla.
In order for EFRAG to fulfil such a role, it should be exposed to all possible views held in the Union in the course of due process, whereby national standard-setters, governments and regulators as well as other stakeholders, play an essential role given the significant differences of opinion that already exist between Member States and various stakeholders.
#619688
An 12 Samhain 2013 d’fhoilsigh an Coimisiún tuarascáil Philippe Maystadt, comhairleoir speisialta don Choimisinéir atá freagrach as an margadh agus seirbhísí inmheánacha (“tuarascáil an chomhairleora speisialta”), inar imlínigh sé leasuithe féideartha ar rialachas EFRAG atá dírithe ar ranníocaíocht an Aontais le forbairt na gcaighdeán idirnáisiúnta cuntasaíochta.
On 12 November 2013 the Commission published the report of Philippe Maystadt, special advisor to the Commissioner responsible for internal market and services (the ‘special advisor’s report’), in which he outlined potential reforms to EFRAG governance aimed at reinforcing the Union’s contribution to the development of international accounting standards.
#619690
Ba cheart don Choimisiún faireachán a dhéanamh ar chur i bhfeidhm an athchóirithe ar rialachais EFRAG agus Parlaimint na hEorpa agus an Chomhairle a chur ar an eolas maidir leis an dul chun cinn ina chur i bhfeidhm.
The Commission should monitor the implementation of the reform of EFRAG governance and inform the European Parliament and the Council of the progress in its implementation.
#619692
Ba cheart obair theicniúil EFRAG a bheith dírithe ar chomhairle theicniúil don Choimisiún maidir le formhuiniú IFRS chomh maith leis an rannpháirtíocht iomchuí i bpróiseas forbartha IFRS den sórt sin agus ba cheart go n-áiritheofaí go gcuirfear leasanna an Aontais san áireamh go leordhóthanach sa phróiseas bunaithe caighdeán idirnáisiúnta.
The technical work of EFRAG should be focused on technical advice to the Commission on the endorsement of IFRS as well as on the appropriate participation in the process of development of such IFRS and should ensure that Union interests are adequately taken into account in the international standard-setting process.
#619705
Go háirithe, ba cheart go gceanglófaí trédhearcacht níos mó maidir le ballraíocht bhoird,inter alia, IASB agus EFRAG chun a áirithiú go ndéanfar ionadaíocht ar na geallsealbhóirí go léir sa phróiseas maidir le caighdeáin a shocrú agus maidir le formhuiniú.
In particular, greater transparency with regard to membership of the boards of, inter alia, the IASB and EFRAG should be required to ensure that all stakeholders are represented in the standard-setting and endorsement process.
#619706
Ba cheart do EFRAG agus IASB gach beart iomchuí a ghlacadh chun coinbhleachtaí leasa a sheachaint, lena n-áirítear ceanglais maidir le nochtadh a chuirtear in oiriúint d’fheidhm agus do fhreagrachtaí chatagóirí éagsúla na foirne a fhostaíonn na heagraíochtaí sin.
EFRAG and the IASB should take all appropriate steps to avoid conflicts of interests, including disclosure requirements adapted to the function and responsibilities of the different categories of staff employed by those organisations.
#619708
Dá bhrí sin, ba cheart leanúint de chistiúchán leordhóthanach a sholáthar trí bhíthin ranníocaíocht ón Aontas d’fhonn caighdeáin idirnáisiúnta a shocrú don chuntasóireacht agus don iniúchóireacht, agus go háirithe d’Fhondúireacht IFRS, do EFRAG agus do PIOB.
Therefore, sufficient funding should continue to be provided by means of a Union contribution towards the functioning of international accounting and auditing standard-setting, and in particular to the IFRS Foundation, EFRAG and PIOB.
#619709
Sa bhreis ar a bpatrúin chistiúcháin a athrú, tá athchóirithe rialachais déanta ag Fondúireacht IFRS agus ag an EFRAG chun a áirithiú go n-éiríonn leo a misean leas an phobail a chur i gcrích trí bhíthin a struchtúir agus a bpróiseas ar bhealach atá neamhspleách, éifeachtúil, trédhearcach agus freagrach go daonlathach.
In addition to changing their funding patterns, the IFRS Foundation and EFRAG have undergone governance reforms to ensure that through their structure and processes they accomplish their public interest mission in an independent, efficient, transparent and democratically accountable manner.
#619726
Ba cheart don Choimisiún, agus na forbairtí á gcur san áireamh tar éis na moltaí a leagtar amach i dtuarascáil an chomhairleora speisialta, tuarascálacha a chur isteach i Márta 2014 agus ar bhonn bliantúil amhail ó 2015, i Meitheamh ar a dhéanaí, maidir le dul chun cinn EFRAG i gcur chun feidhme a athchóirithe rialachais.
The Commission, taking into account developments following the recommendations set out in the special advisor’s report, should submit reports in March 2014 and on a yearly basis as of 2015, at the latest in June, on EFRAG’s progress in the implementation of its governance reforms.
#619741
Cumhdaíonn an Clár gníomhaíochtaí maidir le hionchur a fhorbairt nó a sholáthar i ndáil le caighdeáin a fhorbairt, a chur i bhfeidhm, a mheasúnú nó faireachán a dhéanamh orthu, nó maoirseacht a dhéanamh ar phróisis maidir le caighdeáin a shocrú chun tacú le cur chun feidhme bheartais an Aontais i réimse an tuairiscithe airgeadais agus na hiniúchóireachta, arna gcur i gcrích ag Fondúireacht IFRS, ag EFRAG nó ag PIOB.
The Programme covers the activities of developing or providing input to the development of standards, applying, assessing or monitoring standards or overseeing standard-setting processes in support of the implementation of Union policies in the field of financial reporting and auditing that are carried out by the IFRS Foundation, EFRAG or PIOB.
#619787
Faoin 31 Márta 2014, cuirfidh an Coimisiún an chéad tuarascáil faoi bhráid Pharlaimint na hEorpa agus na Comhairle i ndáil leis na hathchóirithe rialachais is gá i réimse na cuntasaíochta agus na faisnéise airgeadais i leith ERFAG, agus,inter alia, na forbairtí á gcur san áireamh tar éis na moltaí a leagtar amach i dtuarascáil an chomhairleora speisialta, agus i ndáil leis na céimeanna a bheidh glactha cheana ag EFRAG chun na hathchóirithe sin a chur chun feidhme.
By 31 March 2014, the Commission shall submit a first report to the European Parliament and to the Council on necessary governance reforms in the area of accounting and financial information in respect of EFRAG, taking into account, inter alia, the developments following the recommendations set out in the special advisor’s report, and on the steps that EFRAG has already taken to implement those reforms.