IASB publishes Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)
IASB has issued “Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7“.
Category: News
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EFRAG finalizes three ESRS Implementation Guidances
EFRAG has finalized its first three ESRS Implementation Guidance documents issued reflecting the outcome of the public feedback: – EFRAG IG Materiality Assessment, – EFRAG IG 2 Value Chain, – EFRAG IG 3 ESRS Datapoints + Accompanying Explanatory Note
OIC comments on EFRAG LSME Exposure Draft and VSME Exposure Draft
Si pubblicano i commenti che l’OIC ha inviato all’EFRAG su LSME Exposure Draft e VSME Exposure Draft.
Meeting of the Board of Directors on 28 May 2024
A summary of the meeting of the Board of Directors held on 28 May 2024 is now available.
Commission Regulation (EU) No 2024/1317 of 15 May 2024, Commission Regulation (EU) No 2024/1317 of 15 May 2024 adopts Supplier Finance Arrangement (Amendments to IAS 7 and IFRS 7)
The Commission Regulation (EU) No 2024/1317 of 15 May 2024, published in the Official Journal of the European Union L series on 16 May 2024, adopts “Supplier Finance Arrangement”, that amends IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures.
IASB issues IFRS 19 Subsidiaries without Public Accountability: Disclosures
IASB has issued a new IFRS Accounting Standard for subsidiaries: IFRS 19 Subsidiaries without Public Accountability: Disclosures.
IASB consults on ED Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)
IASB has published the Exposure Draft Contracts for Renewable Electricity, proposing narrow-scope amendments to ensure that financial statements more faithfully reflect the effects that renewable electricity contracts have on a company.
Directive 2024/1306/EU of the European Parliament and of the Council of 29 April 2024
The Directive 2024/1306/EU of the European Parliament and of the Council of 29 April 2024, published in the Official Journal of the European Union, Series L, on 8 May 2024, amends Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings
OIC ricerca 2 Technical Manager
L’Organismo Italiano di Contabilità sta cercando 2 Technical manager da inserire nel suo staff tecnico: – 1 in campo di principi contabili nazionali ed internazionali – 1 in campo di principi di sostenibilità europei ed internazionali Per informazioni sul profilo cercato e sull’inquadramento contrattuale proposto, si allegano gli avvisi di selezione.