The Commission Regulation (EU) No 2022/1491 of 8 September 2022, published in the Official Journal of the European Union L 234 on 9 September 2022, adopts amendments to IFRS 17 Insurance contracts.
The IASB has published proposals to update the IFRS for SMEs Accounting Standard to reflect improvements made to full IFRS Accounting Standards, while keeping the Standard suitable for small and medium-sized entities.
The Commission Regulation (EU) No 2022/1392 of 11 August 2022, published in the Official Journal of the European Union L 211 on 12 August 2022, adopts amendments to IAS 12 Income Taxes.
OIC comments on EFRAG consultation on Exposure Drafts of drafts of European Sustainability Reporting Standards are now available.
The OIC comment letter on ISSB ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures is now available.
In data 5 luglio 2022 si è tenuto il joint outreach event, organizzato dall’OIC e dall’EFRAG sulla consultazione sugli Exposure Drafts delle bozze di European Sustainability Reporting Standards.
L’OIC ha ricevuto una richiesta di chiarimento in merito alla classificazione dei beni materiali.
OIC and EFRAG will hold a joint outreach event on 5 July 2022, from 14.
OIC and EFRAG will hold a joint outreach event on 5 July 2022, from 14.