The OIC comment letter on EFRAG draft endorsement advice on IASB Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2), is now available.
On 6 May 2021, OIC, EFRAG and IASB organized a joint outreach event on IASB Exposure Draft “Regulatory Assets and Regulatory Liabilities”.
IASB has issued targeted amendments to IAS 12, the IFRS Standard on income taxes, to specify how companies should account for deferred tax on transactions such as leases and decommissioning obligations.
The Trustees of the IFRS Foundation published proposed amendments to the Constitution of the Foundation to accommodate the potential formation of a new International Sustainability Standards Board (ISSB) within the governance structure of the organisation.
OIC, EFRAG and IASB are very pleased to invite you to the joint outreach event on the IASB Exposure Draft “Regulatory Assets and Regulatory Liabilities” on 6 May 2021.
The European Commission has published the proposal to amend the directive concerning the disclosure of non-financial information.
IASB has published for public consultation ED Lack of Exchangeability,which proposes amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates.
Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n.
Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n.