Due Date: 28/11/2024
The IASB published the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, proposing eight examples to illustrate how companies apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements.
The IASB has published the Exposure Draft Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures that proposes amendments to its newest Standard, IFRS 19, which was issued in May 2024.
The IASB has published the Exposure Draft Translation to a Hyperinflationary Presentation Currency – Proposed amendments to IAS 21 to address accounting issues that affect companies that translate financial information from a non-hyperinflationary currency to a hyperinflationary currency.
The IASB has published the Exposure Draft Translation to a Hyperinflationary Presentation Currency – Proposed amendments to IAS 21 to address accounting issues that affect companies that translate financial information from a non-hyperinflationary currency to a hyperinflationary currency.
The IASB has issued narrow amendments to IFRS Accounting Standards and accompanying guidance as part of its regular maintenance of the Standards.
OIC comments on EFRAG draft comment letters on: – IASB ED Business combinations – Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) – IASB ED Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) are now available.
OIC is organizing an educational event to illustrate the new requirements on Financial Statements presentation and disclosure: IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 Subsidiaries without Public Accountability: Disclosures.
The Directive 2024/1760/EU of the European Parliament and of the Council of 13 June 2024, published in the Official Journal of the European Union, Series L, on 5 July 2024, on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859.
OIC is organizing an educational event to illustrate the new requirements on Financial Statements presentation and disclosure: IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 Subsidiaries without Public Accountability: Disclosures.