3 July 2017

EFRAG issues Discussion paper on goodwill impairment testing

EFRAG issues Discussion paper on goodwill impairment testing
EFRAG has published the Discussion Paper Goodwill Impairment: Can it be improved?, the latest in a series of EFRAG research publications on goodwill accounting. This publication illustrates a number of...
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21 June 2017

IASB issues the ED Proceeds before Intended Use (Proposed amendments to IAS 16)

IASB issues the ED Proceeds before Intended Use (Proposed amendments to IAS 16)
The IASB has proposed a narrow‑scope amendments to IAS 16 Property, Plant and Equipment to reduce the diversity in application of the Standard. The proposed amendments would prohibit deducting sales...
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15 June 2017

OIC Annual report

OIC Annual report
Si è tenuta oggi a Roma presso l’Hotel Ambasciatori Palace la presentazione della relazione sull’attività 2016 dell’OIC. Al convegno, oltre al Presidente del Consiglio di Sorveglianza dell’OIC, Paolo...
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8 June 2017

IASB issues IFRIC 23 Uncertainty over Income Tax Treatments

IASB issues IFRIC 23 Uncertainty over Income Tax Treatments
The IASB has issued IFRIC 23 Uncertainty over Income Tax Treatments to specify how to reflect uncertainty in accounting for income taxes. The Interpretation is effective from 1 January 2019. For more...
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1 June 2017

OIC pubblica la Newsletter di maggio

OIC pubblica la Newsletter di maggio
Si pubblica la Newsletter di maggio che fornisce un’informativa sulle novità che attengono alla materia contabile. Nella presente Newsletter è contenuta una bozza di risposta ad una richiesta di...
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