Commenti OIC su alcuni ED dello IASB

Si pubblicano i commenti che l’OIC ha inviato all’EFRAG e allo IASB relativi a:

- ED of Proposed Amendments to IFRS 3 Business Combinations
- ED of Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets
- ED of Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements
- ED of Proposed Amendments to IAS 19 Employee Benefits