News

OIC comments on Discussion paper EFRAG-ANC-FRC Towards a Disclosure Framework for the Notes

The OIC comment letter on Discussion paper EFRAG-ANC-FRC Towards a Disclosure Framework for the Notes is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on CICA Research paper Toward a Measurement Framework for Financial Reporting by Profit-Oriented Entities

The OIC comment letter on EFRAG draft comment letter on CICA Research paper Toward a Measurement Framework for Financial Reporting by Profit-Oriented Entities is now available. Please find the document herewith attached.

OIC’s comments on draft endorsement advice on IASB Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)

The OIC comment letter on EFRAG draft endorsement advice on IASB Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) is now available. Please find the document herewith attached.

OIC comments on IFRS Interpretation Committee tentative agenda decision Income and expenses arising on financial instruments with a negative yield

The OIC’s comment letter on IFRS Interpretation Committee tentative agenda decision on income and expenses arising on financial instruments with a negative yield is now available. Please find the document herewith attached.

Commission Regulation (EU) No 1256/2012 adopts Amendments to IFRS 7 and IAS 32

The Commission Regulation (EU) No 1256/2012 of 13 December 2012, published in the Official Journal of the European Union L 360 on 29 December 2012, adopts the amendments amendments to IFRS 7 Financial Instruments: Disclosures –Offsetting Financial Assets and Financial Liabilities and to IAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities. The amendment to IFRS 7...

Commission Regulation (EU) No 1255/2012 adopts Amendments to IFRS 1 and to IAS 12, IFRS 13 and IFRIC 20S and IAS 19

The Commission Regulation (EU) No 1255/2012 of 11 December 2012, published in the Official Journal of the European Union L 360 on 29 December 2012, adopts the amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards – Severe Hyperinflation and Removal of Fixed Dates for First- time Adopters and to IAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets, the IFRS 13 Fair...

Commission Regulation (EU) No 1254/2012 adopts IFRS 10, IFRS 11, IFRS 11, IAS 27 and IAS 28

The Commission Regulation (EU) No 1254/2012 of 11 December 2012, published in the Official Journal of the European Union L 360 on 29 December 2012, adopts IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities, as well the amended IAS 27 Separate Financial Statements and IAS 28 Investment in Associates and Joint Ventures. The objective of IFRS 10 is...

Pubblicata newsletter internazionale di novembre

L’OIC ha deciso di pubblicare con cadenza mensile un documento di aggiornamento sull’attività internazionale, che informi circa le novità che attengono alla materia contabile sulle quali è attivo un dibattito in tutti quei consessi internazionali ai quali l’OIC partecipa costantemente. L’obiettivo è di riepilogare, sui principali temi in discussione, le decisioni prese dagli organismi contabili...