News

Outreach EFRAG-OIC on EFRAG/ANC/FRC Discussion Paper Towards a Disclosure Framework for the Notes

OIC and EFRAG will hold a joint outreach event on the EFRAG/ANC/FRC Discussion Paper Towards a Disclosure Framework for the Notes on 6 December 2012. The objective of this joint outreach event, which is part of a series of EFRAG outreach events, is to debate and feedback on the EFRAG/ANC/FRC Discussion Paper with an aim to eventually influence and provide input to the IASB on their envisaged disclosure framework...

OIC comments on IFRS Foundation Constitution – Drafting Review: separating the role of the IASB Chair and the Executive Director

The OIC comment letter on IFRS Foundation Constitution – Drafting Review: separating the role of the IASB Chair and the Executive Director is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on Draft Interpretation Put options written on Non-controlling interest

The OIC comment letter on EFRAG draft comment letter on IFRS Interpretation Committee Draft Interpretation Put options written on Non-controlling interest is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB and IFRS Interpretations Committee Due Process Handbook

The OIC comment letter on EFRAG draft comment letter on IASB and IFRS Interpretations Committee Due Process Handbook is now available. Please find the document herewith attached.

OIC comments on EFRAG draft endorsement advice on IASB Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12)

The OIC comment letter on EFRAG draft endorsement advice on IASB Consolidated FinancialStatements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) is now available. Please find the document herewith attached.

Pubblicata newsletter internazionale di giugno

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. Il documento pubblicato è predisposto dallo Staff dell’OIC e non approvato dagli Organi tecnici...

EFRAG and OIC issue questionnaire on impairment requirements for goodwill

EFRAG and OIC has issued a questionnaire on impairment requirements for goodwill. EFRAG and OIC hope that as many as possible would wish to complete the questionnaire before 30 September 2012. EFRAG and OIC expect that the IASB will initiate its post-implementation review of IFRS 3 Business Combinations in 2013. EFRAG and OIC have therefore initiated a project aiming to provide early input and an in-depth analysis...

OIC comments on APB Discussion Draft The Valuation of Customer-Related Assets

The OIC comment letter on Appraisal Practices Board (APB) Discussion draft “The Valuation of Customer-Related Assets” is now available. Please find the document herewith attached.