9 November 2023
The Commission Regulation (EU) No 2023/2468 of 8 November 2023, published in the Official Journal of the European Union L series on 9 November 2023, adopts amendments to IAS 12 Income Taxes.
The amendments introduced a temporary exception from accounting for deferred taxes arising from the implementation of the OECD’s Pillar Two model rules, as well as
targeted disclosures for affected entities.
Each company shall...
6 November 2023
EFRAG’s organised roundtable discussions on the proactive research project Statement of Cash Flows.
There are 3 different types of roundtables, focusing on different stakeholder groups:
• Financial Institutions and its auditors – 17 November, from 13.30 to 16.00 (CET) – EFRAG News item.
• Corporates and its auditors – 27 November and 4 December 09.30 to 12.00 (CET) – EFRAG News...
27 October 2023
L’Organismo Italiano di Contabilità sta cercando 3 Technical manager da inserire nel suo staff tecnico:
- 2 in campo di principi contabili nazionali ed internazionali
- 1 in campo di principi di sostenibilità europei ed internazionali
Per informazioni sul profilo cercato e sull’inquadramento contrattuale proposto, si allegano gli avvisi di selezione.
Si prega di inviare la candidatura entro il 27 novembre 2023...
29 September 2023
IASB has published International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard.
The amendments to the IFRS for SMEs Accounting Standard are based on the amendments to IAS 12 Income Taxes issued in May 2023. These amendments have resulted from the introduction of the Organisation for Economic Co-operation and Development’s (OECD) Pillar Two model rules.
Companies can benefit from...
26 September 2023
The Commission Regulation (EU) No 2023/1083 of 13 August 2023, published in the Official Journal of the European Union L 237, adopts certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council.
Commission Regulation (EC) No 1126/2008 has adopted international accounting standards and related interpretations issued or adopted by the IASB...
26 September 2023
The OIC has today published proposed amendments to National Accounting Standards.
The comment deadline is 8 November 2023.
Please find the document herewith attached.
25 September 2023
The summary of the meeting of the Board of Directors of 21 September 2023 is now available.
22 September 2023
OIC comments on EFRAG draft comment letter on ISSB Request for Information on Agenda Priorities are now available.
Please find also the letter herewith attached.