News

Publication of newsletter internazionale – February 2012

L’OIC – Organismo Italiano di contabilità 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...

OIC’s comments on EFRAG endorsement advices on IFRS 10, IFRS 11, IFRS 12, IAS 27 and IAS 28

The OIC’s comment letters on EFRAG draft endorsement advices on: - IFRS 10 Consolidation; - IFRS 11 Joint Arrangements; - IFRS 12 Disclosure of Interests in Other Entities; - IAS 27 (2011) Separate Financial Statements; - IAS 28 (2011) Investments in Associates and Joint Ventures are now available. Please find the documents herewith...

IASB issues Amendments to IFRS 1 – Government Loans

The IASB issued amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards – Government Loans. The amendments are mandatory for annual periods beginning on or after 1 January 2013. Earlier application is permitted.

OIC’s comments on EFRAG draft endorsement advice on the Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32 and IFRS 7)

The OIC’s comment letter on EFRAG draft endorsement advice on Offsetting Financial Assets and Financial Liabilities, (Amendments to IAS 32) and Disclosures–Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) is now available. Please find the document herewith attached.

OIC’s comments on IASB ED Transition Guidance (Proposed amendments to IFRS 10)

The OIC’s comment letter on IASB ED Transition Guidance – Proposed Amendments to IFRS 10 is now available. The same comments were sent to the EFRAG. Please find the document herewith attached.

Proroga scadenza consultazione sull’endorsement dell’IFRS 10, 11 e 12

A seguito delle richieste ricevute di prorogare il termine per rispondere alla consultazione avviata dall’OIC in vista dell’endorsement dell’IFRS 10, IFRS 11, IFRS 12 e degli amendments allo IAS 27 e IAS 28, la scadenza è posticipata al 7 marzo 2012.

EFRAG and OIC outreach event on Proactive Discussion Papers

EFRAG reports on the findings of the field-tests on implementing IFRS 10, IFRS 11 and IFRS 12

Nel maggio 2011 lo IASB pubblica l’IFRS 10 Consolidation, l’IFRS 11 Joint Arrangements e l’IFRS 12 Disclosure of Interests in Other Entities (di seguito, gli standard). Al fine di valutare le problematiche applicative dei nuovi standard in vista dell’emissione dell’endorsement advice, l’EFRAG ha condotto un field-test in collaborazione con i National Standard Setters europei. I due...