Commenti OIC sull’EFRAG Draft comment letter on IASB ED of Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets

Commenti OIC sull’EFRAG Draft comment letter on IASB ED of Proposed Amendments to IAS 19 Employee Benefits

01Guida operativa per la transizione ai principi contabili internazionali (IAS/IFRS) – Guida 1

La presente Guida operativa alla transizione ai principi contabili internazionali non costituisce un principio contabile e neppure un’interpretazione degli IAS/IFRS, ma si occupa, in particolare, della redazione della situazione patrimoniale all’1 gennaio 2004, o alla successiva data di inizio dell’esercizio 2004/2005.

Commenti OIC all’EFRAG su “Adoption of Amendments to IAS 39 Financial Instruments: Recognition and Measurement – The Fair Value Option”

Commenti OIC su IASB ED 7 Financial Instruments: Disclosure

Commenti OIC sull’EFRAG Draft comment letter on IASB ED 7 Financial Instruments: Disclosure

Commenti OIC su IASB ED of Proposed Amendments to IAS 39: Transition and Initial Recognition of Financial Assets and Financial Liabilities

Commenti OIC su IASB ED of Proposed Amendments to IAS 39: Cash Flow Hedge Accounting of Forecast Intragroup Transactions

Commenti OIC sull’EFRAG Draft comment letter on IASB ED of Proposed Amendments to IAS 39: Cash Flow Hedge Accounting of Forecast Intragroup Transactions