25 March 2016

EFRAG’s comment letter and feedback statement on the IASB’s ED Transfers of Investment Property

EFRAG’s comment letter and feedback statement on the IASB’s ED Transfers of Investment Property
EFRAG issued its comment letter and feedback statement on the IASB’s Exposure Draft ED/2015/9 Transfers of Investment Property: Proposed Amendment to IAS 40. Please refer to EFRAG website in order to see...
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21 March 2016

EFRAG publishes a summary of the responses received on the questionnaire on the proposed definitions of an asset and of a liability

EFRAG publishes a summary of the responses received on the questionnaire on the proposed definitions of an asset and of a liability
EFRAG publishes a summary of the responses received on the questionnaire on the proposed definitions of an asset and of a liability. On 17 October 2015 EFRAG published a questionnaire on the definitions of an...
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9 March 2016

OIC comments on IASB ED Transfers of Investment Property: Proposed amendment to IAS 40

OIC comments on IASB ED Transfers of Investment Property: Proposed amendment to IAS 40
The OIC comment letter on IASB ED Transfers of Investment Property: Proposed amendment to IAS 40 is now available. Please find the document herewith attached.
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8 March 2016

EFRAG publishes its response to IASB ED IFRS Practice Statement: Application of Materiality to Financial Statements

EFRAG publishes its response to IASB ED IFRS Practice Statement: Application of Materiality to Financial Statements
EFRAG has issued its Comment Letter on the IASB’s Exposure Draft IFRS Practice Statement: Application of Materiality to Financial Statements and the Feedback Statement that describes the main comments...
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7 March 2016

Pubblicate in consultazione le bozze dell’OIC 15 Crediti e dell’OIC 19 Debiti

Pubblicate in consultazione le bozze dell’OIC 15 Crediti e dell’OIC 19 Debiti
Come noto, con la pubblicazione del Decreto Legislativo 18 agosto 2015, n. 139 sulla Gazzetta Ufficiale del 4 settembre 2015 si è completato l’iter di recepimento della direttiva 34/2013/UE. Tale decreto...
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