IASB begins public consultation on Post-implementation Review of IFRS 3

The IASB began the public consultation stage of its review of IFRS 3 Business Combinations by publishing a Request for Information (RfI) on experience with, and the effect of, implementing the Standard. The...

IASB issues IFRS 14 Regulatory Deferral Accounts

The IASB issued an interim Standard, IFRS 14 Regulatory Deferral Accounts. IFRS 14 permits first-time adopters to continue to recognise amounts related to rate regulation in accordance with their previous...

Draft accounting standard on the derecognition of credits, included in the OIC 15

We are pleased to inform you about the launch of the consultation on the draft of the national accounting standard on the derecognition of the credits. This document integrates the OIC 15 Credits, in the...

Draft OIC 10 Cash Flow Statement issued for public comments

We are pleased to inform you about the launch of the consultation on the draft of the national accounting standard OIC 10 Cash Flow Statement. The draft accounting standard is accompanied by a descriptive...

OIC comments on EFRAG draft endorsement advice on IASB Amendments to IAS 19 – Defined Benefit Plans: Employee Contributions

The OIC comment letter on EFRAG draft endorsement advice on IASB Defined Benefit Plans: Employee Contributions (Amendments to IAS 19) is now available. Please find the document herewith...
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