12 February 2021

IASB issues amendments to IAS 1, IFRS Practice Statement 2 and IAS 8

IASB issues amendments to IAS 1, IFRS Practice Statement 2 and IAS 8
The IASB issued narrow-scope amendments to IFRS Standards: - Disclosure of Accounting Policies—Amendments to IAS 1 and IFRS Practice Statement 2 - Definition of Accounting Estimates—Amendments to IAS 8 The...
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12 February 2021

IASB issues ED Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)

IASB issues ED Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)
The IASB has published for consultation a proposal to extend by one year the application period of the amendment to IFRS 16 Leases issued in 2020 to help lessees accounting for covid-19-related rent...
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8 February 2021

OIC comments on EFRAG draft endorsement advice on IFRS 17 Insurance Contracts

OIC comments on EFRAG draft endorsement advice on IFRS 17 Insurance Contracts
The OIC comment letter on EFRAG draft endorsement advice on IASB IFRS 17 Insurance Contracts, as amended in June 2020, is now available. Please find the document herewith attached.
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28 January 2021

IASB issues ED Regulatory Assets and Regulatory Liabilities

IASB issues ED Regulatory Assets and Regulatory Liabilities
The IASB has published proposals for a new accounting standard that would require companies subject to rate regulation to give investors better information about their financial performance. The proposed...
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25 January 2021

OIC pubblica in consultazione la bozza della comunicazione sulle modalità di contabilizzazione dei bonus fiscali

OIC pubblica in consultazione la bozza della comunicazione sulle modalità di contabilizzazione dei bonus fiscali
L’OIC pubblica in consultazione la bozza di comunicazione sulle modalità di contabilizzazione dei bonus fiscali. La comunicazione trae origine da una richiesta di parere da parte dell’Agenzia delle...
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