OIC comments on EFRAG Draft comment letter on IASB DP Financial Instruments with Characteristics of Equity

04Operational guidance No. 3 – Guida operativa “Aspetti applicativi dei principi IAS/IFRS”

L’Organismo Italiano di Contabilità ha inteso facilitare il compito degli operatori negli aspetti applicativi della complessa normativa IFRS attraverso la predisposizione di apposite Guide Operative.

Commenti OIC sull’EFRAG Draft comment letter on IFRIC D24 Customer Contribution

OIC comments on EFRAG Draft comment letter on IFRIC D23 Distribution of Non-cash assets to Owners

OIC comments on EFRAG Draft comment letter on IASB ED of Proposed Amendments to IFRS 2 and IFRIC 11: Group Cash-settled Share-based Payment Transactions

OIC comments on EFRAG draft comment letter on IASB ED of Proposed Amendments to IFRS 1 e IAS 27: Cost of an investment in a subsidiary, jointly controlled entity or associate

OIC comments on IASB ED of Proposed Improvements to IFRSs

OIC comments on IASB ED Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting

OIC comments on EFRAG Draft comment letter on IASB ED 9 Joint Arrangements