IASB publishes Amendment to IFRS 1 – Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters

The IASB issued a minor amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards. The effective date of the amendment Limited Exemption from Comparative IFRS 7 Disclosures for...

IASB issues ED of Proposed Amendments to IAS 37

The IASB has published for public comment an exposure draft of one section of a replacement for IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The section contains revised proposals for...

Commission Regulation (EU) No 1293/2009 amends the IAS 32

The Commission Regulation (EU) No 1293/2009 of 23 December 2009, published in the Official Journal of the European Union L347 on 24 December 2009, amends IAS 32 Financial instruments: presentation –...

Draft application guidance on “I bilanci di liquidazione delle imprese IAS compliant” published for comment

The Executive Board of the OIC has published for comment the draft Application guidance “I bilanci di liquidazione delle imprese IAS compliant”. The purpose of the document is to identify the...

Application IFRS No 2 “Impairment e avviamento” published

The Executive Board of the OIC published the IFRS Application No 2 “Impairment e avviamento”. This application provides some considerations and examples on how to apply IAS 36. The issues...
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