News

EFRAG, the IASB and the National Standard Setters AAT, ANC, ASCG, FRC and OIC invite companies to participate in a public survey on the impact of the forthcoming new IFRS on Leases on financial covenants in loan agreements

EFRAG, the IASB and the National Standard Setters AAT, ANC, ASCG, FRC and OIC invite companies to participate in a public survey on the impact of the forthcoming new IFRS on Leases on financial covenants in loan agreements   The IASB has completed its redeliberations in regard to the proposed new lease accounting requirements. The new IFRS on Leases is expected to be issued before the end of 2015. It will...

Ammodernamento delle strutture e degli apparati informatici OIC

L’OIC ha deciso di provvedere all’ammodernamento delle strutture e degli apparati informatici dei quali si avvale per lo svolgimento della propria attività. E’ pertanto interessata ad essere contattata dai soggetti tecnicamente e commercialmente in grado di soddisfare le riferite esigenze attraverso le appropriate forniture. Coloro che si ritengono interessati possono contattare entro il 31 luglio...

IASB issues the ED Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)

The IASB published for public comment proposed narrow-scope amendments to its pension accounting requirements. The exposure draft Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) is open for public comment until 19 October...

OIC ricerca Technical managers

L’Organismo Italiano di Contabilità sta ricercando due Technical managers da inserire nel suo staff tecnico, che saranno responsabili della gestione di progetti in materia di principi contabili nazionali ed internazionali. Il candidato deve possedere almeno cinque anni di esperienza nell’applicazione di principi contabili internazionali IAS/IFRS e di principi contabili nazionali, maturata svolgendo...

IASB completes Post-implementation Review of Business Combinations Standard

The IASB announced the completion of its Post-implementation Review of IFRS 3 Business Combinations and the publication of the Report and Feedback Statement. It shows general support for the accounting requirements in the Standard but identifies some areas where further research will be undertaken, including accounting for...

Technical Meeting on Leases

On 8 June 2015, a technical meeting between OIC Board members and the IASB Board member, Philippe Danjou, took place. The meeting focused on technical aspects featured in the future standard on leases. This standard represents one of the main topic of the convergence programme with the FASB.  

IASB issues the ED Conceptual Framework for Financial Reporting

The IASB published for public comment an Exposure Draft proposing a revised Conceptual Framework for Financial Reporting.  The proposals aim to improve financial reporting by providing a more complete, clearer and updated set of concepts that can be used by the IASB when it develops IFRS and others to help them understand and apply those Standards. The Exposure Draft is open for comments until 26 October...

IASB issues the ED Effective Date of IFRS 15 (Proposed amendments to IFRS 15)

The IASB has today published for consultation a proposal to defer the effective date of the revenue Standard, IFRS 15 Revenue from Contracts with Customers, by one year to 1 January 2018. The Exposure Draft is open for comments until 3 July 2015.