Commission Regulation (EU) No 2015/2231 adopts Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)

The Commission Regulation (EU) No 2015/2231 of 2 December 2015, published in the Official Journal of the European Union L 317 on 3 December 2015, adopts Amendments to IAS 16 Property, Plant and Equipment...

EFRAG letter to the European Commission about true and fair principle for IFRS 9

Upon the request of the European Commission, EFRAG has issued a letter to further explain how it has reached the conclusion contained in its endorsement advice that IFRS 9 Financial Instruments is not contrary...

OIC comments on EFRAG Draft Comment Letter on 2015 IASB Agenda Consultation

The OIC comment letter on EFRAG draft comment letter on 2015 IASB Agenda Consultation is now available. Please find the document herewith attached.

EFRAG has published its draft comment letter in response to the Draft IFRS Practice Statement: Application of Materiality to Financial Statements

EFRAG has published its draft comment letter in response to the Draft IFRS Practice Statement: Application of Materiality to Financial Statements and seeks constituents’ views on the proposals. Comments on...

Commission Regulation (EU) No 2015/2173 adopts Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)

The Commission Regulation (EU) No 2015/2173, published in the Official Journal of the European Union L 307 on 25 November 2015, adopts amendments to IFRS 11 Accounting for Acquisitions of Interests in...
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