News

OIC comments on IASB ED Transfers of Investment Property: Proposed amendment to IAS 40

The OIC comment letter on IASB ED Transfers of Investment Property: Proposed amendment to IAS 40 is now available. Please find the document herewith attached.

EFRAG publishes its response to IASB ED IFRS Practice Statement: Application of Materiality to Financial Statements

EFRAG has issued its Comment Letter on the IASB’s Exposure Draft IFRS Practice Statement: Application of Materiality to Financial Statements and the Feedback Statement that describes the main comments received by EFRAG in response to the draft comment letter and how these comments were considered by EFRAG in finalising its comment letter to the...

Pubblicate in consultazione le bozze dell’OIC 15 Crediti e dell’OIC 19 Debiti

Come noto, con la pubblicazione del Decreto Legislativo 18 agosto 2015, n. 139 sulla Gazzetta Ufficiale del 4 settembre 2015 si è completato l’iter di recepimento della direttiva 34/2013/UE. Tale decreto ha aggiornato la disciplina del codice civile in merito ai bilanci d’esercizio e la disciplina del d. lgs. 127/1991 in tema di bilancio consolidato. Il d.lgs. 139/2015 prevede all’art. 12 che...

EFRAG publishes its response to the IFRS Foundation Trustees’ Invitation to Comment IFRS Taxonomy Due Process

EFRAG has published its response to the IFRS Foundation’s Invitation to Comment IFRS Taxonomy Due Process and the related feedback statement addressing the comment letters EFRAG...

OIC comments on Invitation to comment IFRS Taxonomy Due Process

The OIC comment letter on Invitation to comment IFRS Taxonomy Due Process is now available. Please find the document herewith attached.

OIC comments on EFRAG Draft Comment Letter on IASB ED Annual Improvements to IFRSs 2014-2016 Cycle

The OIC comment letter on EFRAG draft comment letter on IASB ED Annual Improvements to IFRSs 2014-2016 Cycle is now available. Please find the document herewith attached.  

OIC comments on IASB ED Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts

The OIC comment letter on IASB ED Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts is now available. Please find the document herewith attached.

EFRAG publishes its response to the IASB ED Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts

EFRAG has submitted its comment letter to the IASB on the IASB’s ED Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts.