News

Newsletter – June and July 2013

Si pubblicano le newsletter relative ai mesi di giugno e luglio 2013. L’obiettivo è di informare sulle principali novità che attengono alla materia contabile. Per agevolare la lettura, il documento si presenta articolato in diverse sezioni, identificate in rosso. All’interno di ciascuna sezione si distinguono paragrafi e sottoparagrafi. Al fine di consentire a chi fosse interessato un approfondimento, sono...

OIC comments on the IASB ED Regulatory-Deferral Accounts

The OIC comment letter on IASB ED Regulatory-Deferral Accounts is now available. Please find the document herewith attached.

OIC and the National Standard Setters of France, Germany and the UK jointly with EFRAG publish two other Bulletins in relation to the revision of the IFRS Conceptual Framework

The national standard setters of France, Germany, Italy and the UK jointly with EFRAG have published two further Bulletins to promote discussion, and to help form European views that are influential in the debate on the IFRS Conceptual Framework. The two new Bulletins are: Accountability and the objective of financial reporting. This Bulletin discusses whether financial statements should provide information that...

OIC comments on IFRS Interpretation Committee tentative agenda decisions May 2013

The OIC comment letter on the IFRS Interpretation Committee tentative agenda decisions of May 2013  is now available. Please find the document herewith attached.

EFRAG reports on the findings of the field-test on the IASB ED Financial Instruments: Expected Credit Losses

EFRAG has issued a field-test report that summarises the findings received from participants in its field-test on the IASB Exposure Draft Financial Instruments: Expected Credit Losses. The field-test was undertaken by EFRAG and the National Standard Setters from France, Germany, Italy and the UK to help them formulate their views on the application of the proposed impairment requirements in IFRS 9 and to serve as...

IASB issues DP on Conceptual Framework

The IASB published for public comment a Discussion Paper exploring possible changes to the IASB’s Conceptual Framework for Financial Reporting.  The Discussion Paper is the first step towards issuing a revised Conceptual Framework. This Discussion Paper is designed to obtain initial views and comments on important issues that the IASB will consider as it develops an Exposure Draft of a revised Conceptual...

OIC Newsletter – May 2013

Si pubblica la newsletter relativa al mese di maggio 2013. L’obiettivo è di informare sulle principali novità che attengono alla materia contabile. Per agevolare la lettura, il documento si presenta articolato in diverse sezioni, identificate in rosso. All’interno di ciascuna sezione si distinguono paragrafi e sottoparagrafi. Al fine di consentire a chi fosse interessato un approfondimento, sono inseriti nel...

OIC comments on EFRAG draft endorsement advice on IASB Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36)

The OIC comment letter on EFRAG draft endorsement advice on IASB Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36) is now available. Please find the document herewith attached.