The Kuwait FA has "categorically rejected" claims by the FAI that a racist remark was the reason the Under-21 international friendly between the teams was abandoned on Monday.
With around 20 minutes remaining in the friendly in Austria, and Ireland leading 3-0, the FAI said a racist remark was directed at a member of the Ireland substitutes' bench.
In a statement after the match, the FAI stated that racism towards players or staff would not be tolerated and that the "serious matter" would be reported to FIFA and UEFA.
The Kuwait FA, in response, has condemned the Irish version of events, and in a strongly worded statement, rejects any accusations of racism.
"Kuwait Football Association confirms that the circulated news is false and it categorically rejects such accusations," it read.
The statement goes on to claim that the game was brought to a halt to protect the players from potential injuries given the "excessive roughness and tension" between both sides.
"The Kuwaiti national teams are characterised by commitment, discipline, good manners and exemplary behaviour. None of them are allowed to act improperly towards any other party," the statement concluded.
The Boys in Green led 2-0 at the break after early goals from Ollie O'Neill and Conor Carty, and extended their advantage seven minutes after the restart through Aidomo Emakhu, making his debut after being introduced as a half-time substitute.
It was the second game of Ireland's Austrian tour, with the side drawing 2-2 against Ukraine on Saturday. An earlier game against the Gabon Under-23 side was cancelled after the African side decided not to travel.
Meanwhile, New Zealand Football said it will contact FIFA about protecting players from racism after its men's national team abandoned a friendly against Qatar at half-time in protest at an alleged racist slur against one of their players.
New Zealand said a Qatari opponent directed a "significant racist slur" at All Whites defender Michael Boxall, who has Samoan heritage, shortly before the interval.
The team said they reported the incident and then collectively decided not to take the field after half-time because no official action was taken.
A FIFA spokesperson said of the incidents: "FIFA is awaiting the official reports before deciding on the next steps.
"FIFA has a zero-tolerance policy against any forms of discrimination as stressed last week by the FIFA president."
Gianni Infantino said last week that referees should stop matches if incidents of discrimination occur.
"It's very important not just to talk about racism and discrimination, but to take action in a decisive and convincing manner – zero tolerance," Infantino said.
"There is no football if there is racism – so let’s stop the games.
"The referees have this opportunity in FIFA competitions as we have this process for stopping the game, and actions have to be taken at every level, at national level as well."
