Fourth issue of the Conceptual Framework newsletter

EFRAG, ANC, ASCG, FRC and OIC have released the fourth issue of their Conceptual Framework newsletter. The fourth issue of the newsletter summarises how the input that the IASB received at the April 2013...

OIC, the National Standard Setters ANC, ASCG, FRC and EFRAG invite companies to participate in field-testing of the proposed accounting guidance for leases

L’OIC e i National Standard Setters francese (ANC), tedesco (ASCG) e inglese (FRC), insieme all’EFRAG, invitano le imprese a partecipare a una prova sul campo (field-test) avente ad oggetto il nuovo...

Newsletter – January-April 2013

Si pubblica la newsletter relativa al primo quadrimestre del 2013. L’obiettivo è di informare sulle principali novità che attengono alla materia contabile. Per agevolare la lettura, il documento si...

IASB issues Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36)

The IASB published Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36). These amendments clarify that the disclosure of information about the recoverable amount of impaired...

IASB issued IFRIC Interpetation 21 Levies

The IASB has issued IFRIC Interpretation 21 Levies. IFRIC 21 is effective for annual periods beginning on or after 1 January 2014. Please find herewith attached the press...
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