OIC comments on IASB ED of Proposed Amendments to IAS 19 ED of Proposed Amendments to IAS 19 Employee Benefits

OIC comments on IASB ED of Proposed Amendments to IFRS 3 Business Combinations

OIC comments on IASB ED of Proposed Amendments to IAS 37 ED of Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets

OIC comments on EFRAG Draft comment letter on IASB ED of Proposed Amendments to IFRS 3, IAS 27, IAS 37 and IAS 19

OIC comments on EFRAG Draft comment letter on IASB ED of Proposed Amendments to IFRS 3 Business Combinations

OIC comments on EFRAG Draft comment letter on IASB ED of Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements

OIC comments on EFRAG Draft comment letter on IASB ED of Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets

OIC comments on EFRAG Draft comment letter on IASB ED of Proposed Amendments to IAS 19 Employee Benefits

01Operational guidance No. 1 – Guida operativa per la transizione ai principi contabili internazionali (IAS/IFRS)

La presente Guida operativa alla transizione ai principi contabili internazionali non costituisce un principio contabile e neppure un’interpretazione degli IAS/IFRS, ma si occupa, in particolare, della redazione della situazione patrimoniale all’1 gennaio 2004, o alla successiva data di inizio dell’esercizio 2004/2005.