EFRAG starts Proactive Project on Disclosure Framework

A project on developing a Disclosure Framework has commenced as part of the EFRAG’s pro-active work.  The aim of the project is to make a significant contribution to improving the presentation and relevance...

Draft IFRS Application “IFRIC 12 – Accordi per servizi in concessione” published for public comment. Update to OIC 12 published

 The Executive Board of OIC published for public comment the “Applicazione IFRS – IFRIC 12 – Accordi per servizi in concessione”. The document is open for comment until 16 April...

IASB and FASB issue ED Reporting Entity

The IASB and the FASB published for public comment an exposure draft on the reporting entity concept. The proposals form part of a joint project to develop a common and improved conceptual framework that...

OIC’s comments on EU consultation on IFRS for SMEs

The OIC’s comment letter on the European Commission consultation paper on IFRS for SMEs is now available. Please find the document herewith attached.

OIC’s comment on ED Management Commentary and on EFRAG draft endorsement advice “Limited Exemption from Comparative IFRS 7 Disclosure for First-Time Adopters”

The OIC’s comment letters are now available on: - IASB ED Management Commentary, in reply to EFRAG’s draft comment letter. The same comments have been sent to the IASB; - EFRAG’s draft...
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