The Commission Regulation (EU) No 2023/2822 of 19 December 2023, published in the Official Journal of the European Union L series on 20 December 2023, adopts amendments to IAS 1 Presentation of Financial Statements.
The summary of the meeting of the Board of Directors of 18 December 2023 is now available.
The summary of the meeting of the Board of Directors of 27 November 2023 is now available.
IASB published for public comment the ED Financial Instruments with Characteristics of Equity–Proposed amendments to IAS 32 Financial Instruments: Presentation, IFRS 7 Financial Instruments: Disclosures, and IAS 1 Presentation of Financial Statements.
OIC comments on EFRAG Discussion Paper Accounting for Variable Consideration from a purchaser’s perspective is now available.
OIC comments on EFRAG draft comment letter on IASB ED Annual Improvements – Volume 11 is now available.
L’OIC ha ricevuto e discusso una richiesta di chiarimento in merito alla possibilità di applicare le disposizioni dell’OIC 34 per distinguere se una società agisce per conto proprio o per conto di terzi prima dell’adozione dell’intero OIC 34 che avverrà a partire dal 2024.
The Commission Regulation (EU) No 2023/2579 of 20 November 2023, published in the Official Journal of the European Union L series on 21 November 2023, adopts amendments to IFRS 16 Leases.
The Commission Regulation (EU) No 2023/2468 of 8 November 2023, published in the Official Journal of the European Union L series on 9 November 2023, adopts amendments to IAS 12 Income Taxes.