Commenti all'EFRAG

  Commenti OIC su EFRAG Draft Comment Letter su IASB ED Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures e su IASB ED Translation to a Hyperinflationary Presentation Currency

Si pubblicano i commenti che l’OIC ha inviato all’EFRAG sulle draft comment letter su: - IASB ED Amendments to...

  Commenti OIC a EFRAG draft endorsement advice su IASB Amendments to the Classification and Measurement of Financial Instruments

  Commenti OIC su EFRAG draft comment letter su IASB ED Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)

  Commenti OIC su EFRAG draft comment letter su IASB ED Business combinations – Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)

  Commenti OIC su EFRAG LSME Exposure Draft e VSME Exposure Draft

  Commenti OIC su EFRAG draft comment letter su IASB ED Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)

  Commenti OIC alle bozze di Implementation Guidance degli ESRS dell’EFRAG

  Commenti OIC su EFRAG DP Accounting for Variable Consideration from a purchaser’s perspective