OIC’s comments on EFRAG Draft comment letter on IASB ED Fair Value Option for Financial Liabilities

OIC’s comments on EFRAG Draft comment letter on IASB DP Extractive Activities

OIC comments on IASB ED Financial Instruments: Amortised Cost and Impairment

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

OIC comments on IASB ED Measurement of Liabilities in IAS 37

OIC comments on EFRAG Amended draft comment letter on IASB ED Measurement of Liabilities in IAS 37

OIC comments on EFRAG Draft advice on compatibility of the IFRS for SMEs and the EU Accounting Directives

06Operational guidance No. 5 – Guida operativa “I bilanci di liquidazione delle imprese IAS compliant”

Nei principi contabili internazionali IAS/IFRS non vi è alcun documento, né alcuna interpretazione SIC/IFRIC, che riguardi i criteri di redazione dei bilanci di una società in liquidazione.

OIC comments on EFRAG Draft comment letter on IASB ED Measurement of Liabilities in IAS 37