In this section
OIC sent its comment letter to the IASB: IASB ED Translation to a Hyperinflationary Presentation Currency IASB ED Amendments to IFRS 19 SWPA: Disclosures IASB ED Climate-related and Other Uncertainties in the Financial Statement The documents are attached.
OIC has published its Comment Letter on EFRAG draft comment letter on IASB ED Amendments to Climate related and other uncertainties.
Due Date: 26/03/2025
EFRAG has published its Draft Endorsement Advice on the new standard IFRS 18 Presentation and Disclosure in Financial Statements which contains important innovations in the area of presentation.
Due Date: 25/03/2025
The IASB publishes the Exposure Draft Provisions – Target improvements which contains amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
OIC published the Comment Letter to EFRAG draft comment letter related to: – IASB ED Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures – IASB ED Translation to a Hyperinflationary Presentation Currency Attached the documents.
Due Date: 22/11/2024
EFRAG has put out for consultation the Draft Endorsement Advice su Annual Improvements Vol 11 which contains amendments to IFRS 1, IFRS 7, OFRS 9, IFRS 10 and IAS 7.
Due Date: 31/12/2024
EFRAG has put Exposure Draft Due Process Procedures for Financial Reporting out for consultation with the aim of formalising the correct due-process to be applied for its financial activities.
Due Date: 06/01/2025
EFRAG has published its Draft Comment Letter on the IASB Equity Method and Accounting Exposure Draft which contains amendments to IAS 28 Investments in Associates and Join Ventures.
Due Date: 20/01/2025
The IASB publishes the Exposure Draft Equity Method of Accounting which contains amendments to IAS 28 Investments in Associates and Join Ventures.