IASB proposes amendments to IAS 37

The IASB has published for public comment the Exposure Draft “Onerous Contracts—Cost of Fulfilling a Contract”. The ED proposes amendments to IAS 37 Provisions, Contingent Liabilities and...

OIC comments on EFRAG draft comment letter on IASB Discussion Paper Financial Instruments with Characteristics of Equity

The OIC comment letter on EFRAG draft comment letter on IASB Discussion Paper  Financial Instruments with Characteristics of Equity is now available. Please find the document herewith...

IFRS Foundation Trustees issue amendments to the Constitution

The Trustees of the IFRS Foundation have issued narrow-scope amendments to the IFRS Foundation’s Constitution, adjusting the appointment terms for the Trustee Chair and Vice-Chairs. The amendments to the...

EFRAG issues the Discussion Paper Non-exchange Transfers (‘NETs’): A role for societal benefit?

EFRAG has issued the Discussion Paper Non-exchange Transfers (‘NETs’): A role for societal benefit? that explores the accounting for transfers in which an entity received (or gives) value without...

OIC comments on IFRS Interpretations Committee tentative agenda decisions – September 2018

The OIC comment letter on IFRS Interpretation Committee tentative agenda decisions of September 2018 is now available. Please find the document herewith attached.
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