News

IASB issues ED Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value

The IASB published for public comment the Exposure Draft Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13). It deals with proposals concerning the measurement of investments in subsidiaries, joint ventures and associates at fair value when those investments are quoted in...

Impact of IFRS in the EU: public consultation

The European Commission is holding a public consultation to seek views from all interested parties on their experience of the IAS Regulation (1606/2002). The Commission is evaluating the IAS Regulation to assess: - IFRS’s actual effects - how far they have met the IAS Regulation’s initial objectives - whether these goals are still relevant - any areas for improvement. Any interested party –...

IASB issues DP Reporting the Financial Effects of Rate Regulation

The IASB published for public comment the Discussion Paper Reporting the Financial Effects of Rate Regulation. The Discussion Paper seeks comments on whether or not the distinguishing features of defined rate regulation, as identified by the IASB, sufficiently capture the type(s) of rate regulation that have the most significant financial effects. The Discussion Paper does not include any specific accounting...

IASB issues Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

The IASB issued narrow-scope amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures (2011): Sale or Contribution of Assets between an Investor and its Associate or Joint Venture. The main consequence of the amendments is that a full gain or loss is recognised when a transaction involves a business (whether it is housed in a subsidiary or not). A partial...

OIC invita a presentare offerte per la gestione di aspetti amministrativi

L’OIC è interessata ad avvalersi della collaborazione di un’organizzazione specializzata per le proprie esigenze amministrative. In particolare, il servizio richiesto comprende: - adempimenti, a carattere ordinario, con riferimento alla tenuta dei libri paga obbligatori relativi al personale; - assistenza e consulenza in materia fiscale e del lavoro; - assistenza nella tenuta del sistema informativo...

Ruolo e funzioni dell’OIC riconosciuti dalla legge

In data 20 agosto 2014 è stata pubblicata in Gazzetta Ufficiale la legge 11 agosto 2014, n. 116, di conversione del decreto legge 91/2014, che riconosce il ruolo e le funzioni dell’OIC. La legge integra il d.lgs. 38/2005 con gli articoli 9-bis e 9-ter, mantenendo invariate le modalità di finanziamento dell’OIC già previste dalla legge 244/2007. Si riporta di seguito il testo delle disposizioni relative...

OIC and the National Standard Setters of Spain and Netherland, jointly with EFRAG publish the Discussion Paper on Separate Financial Statements

The OIC, the Spanish Instituto de Contabilidad y Auditoría de Cuentas (ICAC), the Dutch Raad voor de Jaarverslaggeving (RJ) and the EFRAG have published today a Discussion Paper on ‘Separate Financial Statements’. The Discussion Paper is open for comment until 31 December 2014. For more information, please click...

IASB issues the ED Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12)

The IASB published proposed amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses. The proposed amendments propose guidance that clarifies how to account for deferred tax assets related to debt instruments measured at fair value. The Exposure draft is open for comments until 18 December...