OIC views on “EC Consultation on the international financial reporting standard for small and medium-sized entities”

OIC comments on IASB ED Management Commentary

OIC comments on EFRAG’s assessments of the Amendment to IFRS 1 “First-Time Adoption of IFRSs: Limited Exemption from Comparative IFRS 7 Disclosure for First-Time Adopters”

OIC comments on EFRAG Draft comment letter on IASB ED Management Commentary

02Application No. 2 Impairment e avviamento

Nelle sue Guide Operative sugli aspetti applicativi degli IAS/IFRS (la Guida 2 e la Guida 3), l’OIC si è anche soffermato sull’applicazione delle disposizioni per la rilevazione e l’informativa relative alla riduzione di valore delle attività.

Commenti OIC su IASB ED Rate-Regulated Activities

OIC comments on IASB ED Improvements to IFRSs 2009

OIC comments on EFRAG Draft comment letter on IASB ED Rate-Regulated ActivitiesActivities

OIC comments on “Part 2 of the IASCF Review of the Constitution: Proposals for Enhanced Public Accountability”