Commission Regulation (EU) No 301/2013 adopts the Annual Improvements to IFRS – 2009-2011 Cycle

The Commission Regulation (EU) No 301/2013 of 27 March 2013, published in the Official Journal of the European Union L 90 on 28 March 2013, adopts the Annual Improvements to International Financial Reporting...

IASB issues Request for Information on Rate Regulation

The IASB has issued a Request for Information as an early step in its reactivated Rate-regulated Activities research project. The objective of the Request for Information is to identify a range of...

IASB issues ED Defined Benefit Plans: Employee Contributions – Proposed Amendments to IAS 19 Employee Benefits

The IASB published for public comment an Exposure Draft Defined Benefit Plans: Employee Contributions – Proposed Amendments to IAS 19 Employee Benefits. The document will be open for comment until 25...

Second issue of the Conceptual Framework newsletter

EFRAG, ANC, ASCG, FRC and OIC have released the second issue of their Conceptual Framework newsletter. It summarises some of the tentative decisionsreached at the February 2013 IASB meeting regardingthe...

IASB issues ED Financial Instruments: Expected Credit Losses

The IASB published for public comment a revised set of proposals for the impairment of financial instruments: the Exposure Draft Financial Instruments: Expected Credit Losses. The document will be open for...
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