News

Commission Regulation (EU) No 2016/2067 adopts IFRS 9 Financial Instruments

The Commission Regulation (EU) No 2016/2067 of 22 November 2016, published in the Official Journal of the European Union L 323 on 29 November 2016, adopts IFRS 9 Financial Instruments. The standard aims to improve the financial reporting of financial instruments by addressing concerns that arose in this area during the financial crisis. In particular, IFRS 9 responds to the G20′s call to move to a more...

OIC pubblica questionario on line su IFRS 16 Leases

L’EFRAG, al fine di rispondere alla richiesta di Endorsement Advice da parte della Commissione Europea, ha pubblicato il Preliminary Consultation Document (PCD) al fine di raccogliere i commenti dei costituens. Tale documento anticipa la pubblicazione di un vero e proprio Draft Endorsement Advice nel corso del 2017 per un ulteriore breve periodo di consultazione. L’OIC ha predisposto un questionario on-line con...

Joint user event on Leases e Insurance Contracts

EFRAG, EFFAS, OIC and AIAF invite you to participate in a joint user event on Leases and Insurance Contracts in the afternoon of Tuesday 29 November at the Sala Convegni Intesa Sanpaolo, Piazza Belgioioso 1, Milan. The event will include speakers from EFRAG, the IASB, EFFAS, OIC and AIAF and is primarily directed at investors and analysts. There are a limited number of places for “non-users”. There is no charge...

OIC comments on IASB ED Definition of a Business and Accounting for Previously Held Interests

The OIC comment letter on IASB ED Definition of a Business and Accounting for Previously Held Interests is now available. Please find the document herewith attached.

OIC comments on EFRAG draft endorsement advice on IASB Classification and Measurement of Share-based Payment Transactions – Amendments to IFRS 2

The OIC comment letter on EFRAG draft endorsement advice on IASB Classification and Measurement of Share-based Payment Transactions – Amendments to IFRS 2 is now available. Please find the document herewith attached.

Commission Regulation (EU) No 2016/1905 adopts IFRS 15 Revenue from Contracts with Customers

The Commission Regulation (EU) No 2016/1905 of 22 September 2016, published in the Official Journal of the European Union L 295 on 29 October 2016, adopts IFRS 15 Revenue from Contracts with Customers. This standard aims to improve the financial reporting of revenue and to improve comparability of the top line in financial statements globally. Each company shall apply the standard, at the latest, as from the...

Joint user event on Leases and Insurance Contracts

EFRAG, EFFAS, OIC and AIAF invite you to participate in a joint user event on Leases and Insurance Contracts in the afternoon of Tuesday 29 November at the Sala Convegni Intesa Sanpaolo, Piazza Belgioioso 1, Milan. The event will include speakers from EFRAG, the IASB, EFFAS, OIC and AIAF and is primarily directed at investors and analysts. There are a limited number of places for “non-users”. There is no charge...

OIC comments on EFRAG draft comment letter on IASB ED Definition of a Business and Accounting for Previously Held Interests

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