EFRAG issues discussion paper Equity Instruments – Impairment and recycling

EFRAG has published the Discussion Paper “Equity Instruments – Impairment and recycling” to gather constituents” views on recycling and impairment of equity instruments designated at...

Commission Regulation (EU) No 2018/289 adopts Amendments to IFRS 2 Share-based Payment

The Commission Regulation (EU) No 2018/289 of 26 February 2018, published in the Official Journal of the European Union L 55 on 27 February 2018, adopts amendments to IFRS 2 Share-based Payment. The amendments...

EFRAG issues IFRS 17 background briefing paper on level of aggregation

​EFRAG issues a background briefing paper on the level of aggregation requirements of IFRS 17  Insurance Contracts. Constituents that wish to comment can do so before 30 April 2018. It is the first of three...

OIC comments on EFRAG draft endorsement advice on IASB Annual Improvements to IFRS Standards 2015-2017 Cycle

The OIC comment letter on EFRAG draft endorsement advice on IASB Annual Improvements to IFRS Standards 2015-2017 Cycle is now available. Please find the document herewith attached.

OIC comments on EFRAG draft endorsement advice on IASB Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)

The OIC comment letter on EFRAG draft endorsement advice on IASB Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) is now available. Please find the document herewith...
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