L’OIC ha inviato all’EFRAG i commenti in tema di:

IAS 32 Financial Instruments: Disclosure and Presentation;
IAS 39 Financial Instruments: Recognition and Measurement;
ED of Proposed Amendments to IFRS 3 Business Combinations;
ED of Proposed Amendments to IAS 19 Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures.

Per facilità di consultazione sono inseriti in un unico documento.