Commission Regulation (EU) No 574/2010 amends IFRS 1 and IFRS 7

The Commission Regulation (EU) No 574/2010 of 30 June 2010, published in the Official Journal of the European Union L 166 on 1 July 2010, amends IFRS 1 Limited Exemption from Comparative IFRS 7 Disclosures...

OIC’s comment on ED Reporting Entity and on ED Financial Instruments: Amortised cost and impairment

The OIC’s comment letter on IASB ED An improved Conceptual Framework for financial reporting: the reporting entity in reply to EFRAG’s draft comment letter and on IASB ED Financial Instruments: Amortised...

IASB issues ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements and ED Revenue from contracts with Customers

The IASB has published for public comment: -  further enhancements to a disclosure proposal on Level 3 fair value measurements that formed part of the IASB’s exposure draft Fair Value Measurement published...

Commission Regulation (EU) No 550/2010 amends IFRS 1

The Commission Regulation (EU) No 550/2010 of 23 June 2010, published in the Official Jounal of the European Union L 157 on 24 June 2010, amends IFRS 1 Additional Exemptions for First-time Adopters. The...

Application guidance No 5 “I bilanci di liquidazione delle imprese IAS compliant” published

The Executive Board of the OIC has published the Application guidance No 5 “I bilanci di liquidazione delle imprese IAS compliant”. The purpose of the document is to identify the principles and...
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