15 April 2015
In September 2014, the European Financial Reporting Advisory Group (EFRAG), the Spanish Instituto de Contabilidad y AuditorÃa de Cuentas (ICAC), the Italian Organismo Italiano di Contabilità (OIC) and the...
11 February 2015
The IASB published for public comment the Exposure Draft Classification of Liabilities (Proposed amendments to IAS 1). The proposed amendments are designed to improve presentation in financial statements by...
4 February 2015
OIC, EFRAG and the ASBJ have published a feedback statement that summarises the responses received on the Discussion Paper Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for...
28 January 2015
Nell’ambito del progetto di aggiornamento dei principi contabili nazionali, si pubblica il Principio contabile OIC 24 Immobilizzazioni immateriali, approvato in via definitiva dagli Organi dell’OIC.
Tale...
9 January 2015
The Commission Regulation (EU) No 2015/28 and the Commission Regulation (EU) No 2015/29 of 17 December 2014, published in the Official Journal of the European Union L 5 on 9 January 2015, adopt,...