Commenti OIC sull’EFRAG paper sullo IASB staff draft Financial Statement Presentation: Replacement of IAS 1 and IAS 7

04Applicazione n. 2.1 “Impairment e avviamento” per il settore bancario

La presente Applicazione fornisce talune considerazioni ed esemplificazioni sulla modalità di applicazione dello IAS 36 specifiche del settore bancario.

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Commenti OIC su IFRS Foundation document on “Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee”

Commenti OIC sull’EFRAG Draft comment letter on the IFRS Foundation document on “Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee”

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Commenti OIC sull’EFRAG draft comment letter on IASB Request for Views Effective Dates and Transition Methods

Commenti OIC su IASB ED Lease