Feedback statement for the Joint Outreach Event on the Conceptual Framework and on Materiality in Rome

EFRAG and the OIC have published a feedback statement of their joint outreach event on the IASB Exposure Drafts Conceptual Framework for Financial Reporting and IFRS Practice Statement: Application of...

Commission Regulation (EU) No 2015/2406 adopts Disclosure Initiative (Amendments to IAS 1)

The Commission Regulation (EU) No 2015/2406 of 18 December 2015, published in the Official Journal of the European Union L 333 on 19 December 2015, adopts Amendments to IAS 1 Presentation of Financial...

IASB postpones accounting changes for associates and joint ventures until completion of broader review

The IASB has postponed the date when entities must change some aspects of how they account for transactions between investors and associates or joint ventures. The postponement applies to changes introduced by...

EFRAG has published its draft comment letter in response to the ED Annual Improvements to IFRSs 2014–2016 Cycle

EFRAG has published its draft comment letter in response to the Exposure Draft Annual Improvements to IFRSs 2014–2016 Cycle and seeks constituents’ views on the proposals. Comments on the draft comment...

Commission Regulation (EU) No 2015/2343 adopts Annual Improvements to International Financial Reporting Standards 2012-2014 Cycle

The Commission Regulation (EU) No 2015/2343 of 15 December 2015, published in the Official Journal of the European Union L 330 on 16 December 2015, adopts Annual Improvements to International Financial...
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