News

IASB issues ED Proposed Amendment to IAS 16 and IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation

The IASB published for public comment an Exposure Draft of proposed amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets: Clarification of Acceptable Methods of Depreciation and Amortisation. The document will be open for comment until 2 April...

IASB issues ED Classification and Measurement: Limited Amendments to IFRS 9

The IASB has published for public comment proposals for limited changes to the classification and measurement requirements for financial instruments under IFRS 9 Financial Instruments. The proposals are part of the Classification and Measurement phase of that project. The document will be open for comment until 28 March 2013. Please find the press release herewith...

IASB issues ED Proposed Amendment to IAS 28 Equity method: Share of Other Net Asset Changes

The IASB published for public comment an Exposure Draft of proposed amendments to IAS 28 Equity method: Share of Other Net Asset Changes. The objective of the proposed amendments is to provide additional guidance to IAS 28 on the application of the equity method. Comments to these proposals should be sent by 22 March 2013. Please find the press release herewith...

IASB issues ED Improvements to IFRSs

The IASB published for public comment an Exposure Draft of proposed amendments to four IFRSs under its annual improvements project. The proposed effective date for the amendments is for annual periods beginning on or after 1 January 2014, although entities are permitted to adopt them earlier. The document will be open for comment until 18 February 2013. Please find the press release herewith...

OIC comments on EFRAG draft comment letter on IASB Request for Information Comprehensive Review of the IFRS for SMEs

The OIC comment letter on EFRAG draft comment letter on IASB Request for Information Comprehensive Review of the IFRS for SMEs is now available. Please find the document herewith attached.

IFRS Foundation publishes proposals to create an Accounting Standards Advisory Forum

The IFRS Foundation today published for public comment proposals to create a new advisory group to the IASB, consisting of national accounting standard-setters and regional bodies with an interest in financial reporting. The pincipal purpose of the new advisory group, to be known as the Accounting Standards Advisory Forum (ASAF), is to provide technical advice and feedback to the IASB. The document will be open...

IASB issues Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)

The IASB has today issued Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27). The Investment Entities amendments provide an exception to the consolidation requirements in IFRS 10 and require investment entities to measure particular subsidiaries at fair value through profit or loss, rather than consolidate them. The amendments also set out disclosure requirements for investment entities. The...

Pubblicata in consultazione la bozza del principio contabile nazionale “Passaggio ai principi contabili nazionali”

Si comunica che è stata pubblicata in consultazione fino al 31 dicembre 2012 la bozza del Principio contabile nazionale “Passaggio ai principi contabili nazionali”. La bozza del principio contabile si propone di disciplinare le modalità di redazione del primo bilancio redatto secondo le disposizioni del codice civile e dei principi contabili nazionali da parte di una società che in precedenza...