OIC’s comments on draft endorsement advice on Amendments to IAS 1

The OIC’s comment letter on EFRAG draft endorsement advice on Amendments to IAS 1  is now available. Please find the document herewith attached.

IASB issues ED Investment Entities

The IASB published proposals to define investment entities as a separate type of entity that would be exempt from the accounting requirements in IFRS 10 Consolidated Financial Statements. The exposure draft...

IASB issues ED Mandatory Effective Date of IFRS 9

The IASB published today for public comment an exposure draft of proposals to adjust the mandatory effective date of IFRS 9 Financial Instruments. The exposure draft proposes an effective date of 1 January...

OIC’s comments on “Report of the Trustees’ Strategy Review”

The OIC’s comment letter on the Report of the Trustees’ Strategy Review “IFRSs as a Global Standard: Setting a Strategy for the Foundation’s Second Decade” is now available. Please...

OIC 6 Debt Restructuring and Disclosure published

 The national accounting standard OIC 6 Debt Restructuring and Disclosure has been published The Executive Committee of the OIC approved the final version of the national accounting standard OIC 6 Debt...
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