Proroga scadenza consultazione sull’endorsement dell’IFRS 10, 11 e 12

A seguito delle richieste ricevute di prorogare il termine per rispondere alla consultazione avviata dall’OIC in vista dell’endorsement dell’IFRS 10, IFRS 11, IFRS 12 e degli amendments allo...

EFRAG and OIC outreach event on Proactive Discussion Papers

EFRAG reports on the findings of the field-tests on implementing IFRS 10, IFRS 11 and IFRS 12

Nel maggio 2011 lo IASB pubblica l’IFRS 10 Consolidation, l’IFRS 11 Joint Arrangements e l’IFRS 12 Disclosure of Interests in Other Entities (di seguito, gli standard). Al fine di...

L’OIC avvia consultazione in vista dell’endorsement advice dell’EFRAG su IFRS 10, IFRS 11, IFRS 12, amendments a IAS 27 e IAS 28

Lo scorso maggio lo IASB ha pubblicato l’IFRS 10 Consolidation, l’IFRS 11 Joint Arrangements, l’IFRS 12 Disclosure of Interests in Other Entities ed emendamenti allo IAS 27 e IAS 28. Tali principi...

Draft of second accounting principle on not-for-profit entities out for consultation

The definition of the paths to follow in the process of recording and measurement of donations in the annual accounts – this is the aim of the second accounting principle on not-for-profit entities drawn...
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