15 September 2017
The IASB has issued the guidance “IFRS Practice Statement 2 Making Materiality Judgements” on how to make materiality judgements.
The Practice Statement gathers all the materiality requirements in...
14 September 2017
The OIC comment letter on EFRAG draft comment letter on IASB DP Disclosure Initiative – Principles of Disclosure is now available.
Please find the document herewith attached.
13 September 2017
The IASB has published for public consultation proposed narrow-scope amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. The purpose of the proposed amendments is to help...
4 August 2017
EFRAG, EFFAS, IASB, AIAF and OIC organise a joint user event on the IASB Discussion Paper Disclosure Initiative – Principles of Disclosure, the EFRAG Discussion Paper Goodwill Impairment Test: Can it be...
28 July 2017
Lo IASB, ai fini del completamento della seconda fase della post-implementation review (PIR) dell’IFRS 13, ha pubblicato una Request for Information per ottenere feedback sulle tematiche che gli...