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OIC comments on IFRS Interpretation Committee tentative agenda decisions May 2013

The OIC comment letter on the IFRS Interpretation Committee tentative agenda decisions of May 2013  is now available. Please find the document herewith attached.

EFRAG reports on the findings of the field-test on the IASB ED Financial Instruments: Expected Credit Losses

EFRAG has issued a field-test report that summarises the findings received from participants in its field-test on the IASB Exposure Draft Financial Instruments: Expected Credit Losses. The field-test was undertaken by EFRAG and the National Standard Setters from France, Germany, Italy and the UK to help them formulate their views on the application of the proposed impairment requirements in IFRS 9 and to serve as...

Comments received on the draft of the accounting standard “Transition to Local GAAP”

1. Assirevi 2. Dott. Maurizio Parni 3. Prof. Claudio...

IASB issues DP on Conceptual Framework

The IASB published for public comment a Discussion Paper exploring possible changes to the IASB’s Conceptual Framework for Financial Reporting.  The Discussion Paper is the first step towards issuing a revised Conceptual Framework. This Discussion Paper is designed to obtain initial views and comments on important issues that the IASB will consider as it develops an Exposure Draft of a revised Conceptual...

OIC Newsletter – May 2013

Si pubblica la newsletter relativa al mese di maggio 2013. L’obiettivo è di informare sulle principali novità che attengono alla materia contabile. Per agevolare la lettura, il documento si presenta articolato in diverse sezioni, identificate in rosso. All’interno di ciascuna sezione si distinguono paragrafi e sottoparagrafi. Al fine di consentire a chi fosse interessato un approfondimento, sono inseriti nel...