17 May 2013

IASB and FASB issued ED Leases

The IASB and the FASB published for public comment a revised Exposure Draft outlining proposed changes to the accounting for leases. Comments on the proposals can be sent by 13 September 2013. For further...
Read more »
8 May 2013

Draft OIC 26 Transaction, assets and liabilities in foreign currency issued for public comments

Draft OIC 26 Transaction, assets and liabilities in foreign currency 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 26  Transaction, assets and liabilities in foreign currency, as part of the project of...
Read more »
26 April 2013

IASB issues ED Regulatory Deferral Accounts

IASB issues ED Regulatory Deferral Accounts
The IASB published for public comment the Exposure Draft Regulatory Deferral Accounts as part of its reactivated Rate-regulated Activities research project. At this stage, the IASB is proposing an interim...
Read more »
23 April 2013

Third issue of the Conceptual Framework newsletter

EFRAG, ANC, ASCG, FRC and OIC have released the third issue of their Conceptual Framework newsletter. The third issue of the newsletter summarises the tentative decisions reached at the March 2013 IASB...
Read more »
12 April 2013

OIC, the National Standard Setters ANC, ASCG, FRC and EFRAG launch a field-test on the IASB’s expected credit losses model for financial instruments

On 7 March 2013, the IASB issued the Exposure Draft (ED) Financial Instruments: Expected Credit Losses. Under the proposed impairment requirements, entities will be required to recognise, measure and...
Read more »
  3. 1
  4. ...
  5. 110
  6. 111
  7. 112
  8. 113
  9. 114
  10. 115
  11. 116
  12. ...
  13. 222
Open for comment
Ultimi Documenti Pubblicati
Copyright 2024 Fondazione Organismo Italiano Contabilità | via Poli, 29 | 00187 Roma | Tel. +39 06 6976681 | Fax +39 06 69766830 | C.F. 97269140584 | Privacy | Legal Notice