News

OIC and the National Standard Setters of France, Germany and the UK jointly with EFRAG publish three 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 publish three Bulletins in relation to the revision of the IFRS Conceptual Framework The national standard-setters of France, Germany, Italy and the United Kingdom jointly with EFRAG have agreed to work in partnership to promote discussion, and to ensure that European views are influential in the debate on the IFRS Conceptual...

Commission Regulation (EU) No 313/2013 adopts Transition Guidance (Amendments to IFRS 10, 11, and 12).

The Commission Regulation (EU) No 313/2013 of 5 April 2013, published in the Official Journal of the European Union L 95 on 4 April 2013, adopts Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12). The objective of the amendments is to clarify the IASB’s intention when first issuing the transition guidance in IFRS 10. The amendments also provide additional transition...

OIC comments on IFRS Interpretation Committee tentative agenda decisions January 2013

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

OIC comments on EFRAG draft comment letter on IASB ED Clarification of Acceptable Methods of Depreciation and Amortisation (proposed amendments to IAS 16 and IAS 38)

The OIC comment letter on EFRAG draft comment letter on IASB ED Clarification of Acceptable Methods of Depreciation and Amortisation (proposed amendments to IAS 16 and IAS 38) is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

The OIC comment letter on EFRAG draft comment letter on IASB ED Sale or Contribution of Assets between an Investor and its Associate or Joint Venture is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9)

The OIC comment letter on EFRAG draft comment letter on IASB ED Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9) is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11)

The OIC comment letter on EFRAG draft comment letter on IASB ED Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11) is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Equity Method: Share of Other Net Asset Changes (Proposed Amendments to IAS 28)

The OIC comment letter on EFRAG draft comment letter on IASB ED Equity Method: Share of Other Net Asset Changes (Proposed Amendments to IAS 28) is now available. Please find the document herewith attached.