IASB consults on the Discussion Paper Financial Instruments with Characteristics of Equity

The IASB has published for public comment a Discussion Paper on how companies issuing financial instruments should classify them in their financial statements. The Discussion Paper Financial Instruments with...

Representatives of the FASB and the OIC met in Norwalk

Representatives of the Financial Accounting Standards Board (FASB) and the OIC met on 21 June 2018 in Norwalk, Connecticut. OIC Board Member Gianmario Crescentino and FASB Members R. Harold Schroeder and...

IFRS Foundation consults on narrow-scope changes to its Constitution

The Trustees of the IFRS Foundation have proposed narrow-scope changes to the IFRS Foundation’s Constitution to increase the maximum tenure of the Trustee Chair and Vice-Chairs. The proposed amendments...

OIC comments on EFRAG Discussion Paper Equity Instruments – Impairment and recycling

The OIC comment letter on EFRAG Discussion Paper Equity Instruments – Impairment and recycling is now available. Please find the document herewith attached.

OIC comments on EFRAG Research agenda consultation: looking into the future

The OIC comment letter on EFRAG Research agenda consultation: looking into the future is now available. Please find the document herewith attached.
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