OIC comments on IFRS Interpretations Committee’s tentative decision on IAS 36 Impairment of Assets – Calculation of value in use

OIC comments on IASB ED Presentation of Items of Other Comprehensive Income

OIC comments on EFRAG Draft comment letter on IASB ED Presentation of Items of Other Comprehensive Income

OIC comments on IASB ED Measurement Uncertainty Analysis Disclosure for fair value measurement

OIC comments on EFRAG Draft comment letter on IASB ED Measurement Uncertainty Analysis Disclosure for fair value measurement

OIC’ comment on IASB DP Extractive Activities

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03Application No. 3 Accordi per servizi in concessione

Il presente documento tratta le novità introdotte dall’omologazione dell’interpretazione IFRIC 12 “Accordi per servizi in concessione”, che ha sensibilmente modificato il modo di contabilizzazione dei fatti aziendali per quelle imprese che operano in settori regolamentati da specifiche concessioni.

OIC comments on IASB ED An Improved Conceptual Framework for Financial Reporting: The reporting entity

OIC comments on IASB ED Fair Value Option for Financial Liabilities