OIC comments on EFRAG draft comment letter on IASB ED Regulatory Assets and Regulatory Liabilities
The OIC comment letter on EFRAG draft comment letter on IASB ED Regulatory Assets and Regulatory Liabilities, is now available.
Category: News
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IASB issues ED Initial Application of IFRS 17 and IFRS 9—Comparative Information
IASB has proposed a narrow-scope amendment to the transition requirements in IFRS 17 Insurance Contracts for insurers applying IFRS 17 and IFRS 9 for the first time.
IASB issues ED Subsidiaries without Public Accountability: Disclosures
IASB has proposed a new IFRS Standard, the ED Subsidiaries without Public Accountability: Disclosures, that would permit eligible subsidiaries to apply IFRS Standards with a reduced set of disclosure requirements.
Outreach event on the IASB DP Business Combinations under Common Control
On 14 June 2021, OIC, EFRAG and IASB organized a joint outreach event on IASB Discussion Paper “Business Combinations under Common Control”.
14 June 2021 – Joint outreach event on the IASB Discussion Paper Business Combination under Common Control
OIC, EFRAG and IASB are very pleased to invite you to the joint outreach event on the IASB Discussion Paper “Business Combination under Common Control” on 14 June 2021.
OIC comments on the IASB Request for Information on the Post Implementation Review of IFRS 10, IFRS 11 and IFRS 12
The OIC comment letter on IASB Request for Information on the Post Implementation Review di IFRS 10, IFRS 11 and IFRS 12 is now available.
IASB issues the ED Management Commentary
The IASB has published for public comment the Exposure Draft Management Commentary.
OIC proposes amendments to the accounting standards for cooperative companies
OIC proposes amendments to the accounting standards for cooperative companies.
OIC comments on EFRAG draft endorsement advice on IASB Definition of Accounting Estimates (Amendments to IAS 8)
The OIC comment letter on EFRAG draft endorsement advice on IASB Definition of Accounting Estimates (Amendments to IAS 8), is now available.