Si pubblicano i commenti che l’OIC ha inviato all’EFRAG sui draft endorsement advices relativi a:
– IFRS 10 Consolidation;
– IFRS 11 Joint Arrangements;
– IFRS 12 Disclosure of Interests in Other Entities;
– IAS 27 (2011) Separate Financial Statements;
– IAS 28 (2011) Investments in Associates and Joint Ventures.

Si allegano i documenti.