IASB publishes the Italian version of IFRS for SMEs

The IASB has published the Italian version of the IFRS for SMEs, whose translation has been taken care of the OIC. The document is free to download for private, non commercial use on the IASB website. For more...

OIC’s conference on “Il bilancio delle piccole e medie imprese nella prospettiva internazionale. Il principio IFRS for SMEs e l’aggiornamento delle direttive contabili”

Alla luce dei recenti sviluppi che stanno interessando i bilanci delle “Small and Medium Entities” e del dibattito che si è acceso circa la possibilità di utilizzare in ambito europeo lo...

Draft document “Informazioni nella nota integrativa relative a operazioni con parti correlate e accordi fuori bilancio” published for comment

The Executive Board of the OIC has published for comment the draft document “Informazioni nella nota integrativa relative a operazioni con parti correlate e accordi fuori bilancio (articolo 2427 n....

Commission Regulations (EC) No 1164/2009 adopting IFRIC 18, No 1165/2009 amending IFRS 4 and lFRS 7, No 1171/2009 amending IFRIC 9 and IAS 39

The following Commission Regulations have been published in the Official Journal of the European Union L314 on 1 December 2009: - Commission Regulation (EC) No 1164/2009 of 27 November 2009, adopting IFRIC...

IASB publishes IFRIC 19, Amendments to IFRIC 14 and ED amending IFRS 1

The IASB has published: - Interpretation IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments, that provides guidance on how to account for the extinguishment of a financial liability by the...
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