ISSB issues IFRS S1 e IFRS S2
The ISSB issues the IFRS 1 “General Requirements for Disclosure of Sustainability-related Financial Information” and the IFRS S2 “Climate-related Disclosures“.
Category: News
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European Commission consults on the draft of the delegate act regarding the first set of sustainability standards (ESRS)
The European Commission consults on the draft of the delegate act regarding the first set of sustainability standards (ESRS).
Il Collegio dei Fondatori dell’OIC nomina il nuovo CdA
Il Collegio dei Fondatori di OIC, riunitosi ieri a Roma, ha dato seguito alle modifiche statutarie che allineano il governo societario dell’organismo contabile all’allargamento del suo oggetto sociale ai temi della sostenibilità, disposto dalla Legge n.
IASB issues the ED International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard
The IASB issues the Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard to help small-and medium-sized entities (SMEs) respond to international tax reform.
IASB publishes the Request for Information Post-implementation Review of IFRS 9 Financial Instruments―Impairment
The IASB launched a call for stakeholders’ feedback on its post-implementation review of the expected credit loss requirements in IFRS 9 Financial Instruments.
OIC comments on EFRAG Preparatory draft endorsement advice on IASB International Tax Reform – Pillar II Model Rules (Amendments to IAS 12)
OIC comments on EFRAG Preparatory draft endorsement advice on IASB International Tax Reform – Pillar II Model Rules (Amendments to IAS 12) are now available.
IASB issues International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12)
The International Accounting Standards Board (IASB) has issued amendments to IAS 12 Income Taxes.
OIC comments on IFRS Interpretation Committee Tentative agenda decisions – March 2023
OIC comments on IFRS Interpretation Committee tentative agenda decisions of March 2023 are now available.
ISSB publishes ED Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates
The International Sustainability Standards Board (ISSB) is seeking feedback on the Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates.