(a) d'fhorléiriú aon abairte eile faoi threoir (más iomchuí) prionsabal cuntasaíochta nó cleachtais chuntasaíochta a bhfuil glactha leo, nó
( a ) the construction of any other expression by reference (where appropriate) to accepted accounting principles or practice, or
ciallaíonn “caighdeán cuntasaíochta airgeadais údaraithe”, i leith eintitis, tacar prionsabal cuntasaíochta is inghlactha go ginearálta a cheadaíonn comhlacht cuntasaíochta údaraithe sa dlínse ina bhfuil an t-eintiteas sin lonnaithe; chun críocha an tsainmhínithe sin, ciallaíonn comhlacht cuntasaíochta údaraithe comhlacht ag a bhfuil údarás dlíthiúil i ndlínse chun caighdeáin chuntasaíochta a fhorordú, a leagan síos nó a ghlacadh chun críoch tuairiscithe airgeadais.
‘authorised financial accounting standard’ means, in respect of an entity, a set of generally acceptable accounting principles permitted by an authorised accounting body in the jurisdiction where that entity is located; for the purposes of this definition, ‘authorised accounting body’ means the body with legal authority in a jurisdiction to prescribe, establish or accept accounting standards for financial reporting purposes;
ciallaíonn “saobhadh iomaíochta ábhartha” i leith prionsabal sonrach nó nós imeachta sonrach a chur i bhfeidhm faoi thacar prionsabal cuntasaíochta is inghlactha go ginearálta, arb é an toradh atá ar a chur i bhfeidhm ná athrú comhiomlán níos mó ná EUR 75000000 ar ioncam nó ar speansas i mbliain fhioscach i gcomparáid leis an méid a chinnfí dá gcuirfí an prionsabal nó an nós imeachta comhfhreagrach i bhfeidhm faoi na Caighdeáin Idirnáisiúnta um Thuairisciú Airgeadais (IFRS nó IFRS arna nglacadh ag an Aontas de bhun Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle).
‘material competitive distortion’ means, in respect of the application of a specific principle or procedure under a set of generally acceptable accounting principles, an application that results in an aggregate variation of income or expense of more than EUR 75000000 in a fiscal year as compared to the amount that would have been determined by applying the corresponding principle or procedure under International Financial Reporting Standards (IFRS or IFRS as adopted by the Union pursuant to Regulation (EC) No 1606/2002);
Maidir le cur i bhfeidhm prionsabail nó nós imeachta sonrach faoi thacar prionsabal cuntasaíochta is inghlactha go ginearálta, i gcás ina bhfuil saobhadh iomaíochta ábhartha ann mar thoradh air sin, coigeartófar an cur chuige cuntasaíochta a úsáidtear i leith aon mhír nó aon idirbheart atá faoi réir an phrionsabail nó an nós imeachta sin chun go mbeidh sé i gcomhréir leis an gcur chuige is gá le haghaidh na míre nó an idirbhirt faoi na Caighdeáin Idirnáisiúnta um Thuairisciú Airgeadais (IFRS agus IFRS arna nglacadh ag an Aontas de bhun Rialachán (CE) Uimh. 1606/2002).
Where the application of a specific principle or procedure under a set of generally accepted accounting principles results in a material competitive distortion, the accounting treatment of any item or transaction subject to that principle or procedure shall be adjusted to conform to the treatment required for the item or transaction under International Financial Reporting Standards (IFRS or IFRS as adopted by the Union pursuant to Regulation (EC) No 1606/2002).