The Executive Board of OIC published for public comment an exposure draft of the national accounting standard “Ristrutturazione del debito e informativa di bilancio”.
The OIC’s comment letter on the compatibility beetween IFRS for SMEs and UE directives, in reply to EFRAG’s draft advice is now available.
The EFRAG Supervisory Board agreed that the Italian National Standard Setter (OIC) will be a non-voting member of EFRAG TEG with speaking rights.
The IASB published the results of an international research project on a possible future International Financial Reporting Standard (IFRS) for extractive activities in the form of a discussion paper – Extractive Activities.
Nei principi contabili internazionali IAS/IFRS non vi è alcun documento, né alcuna interpretazione SIC/IFRIC, che riguardi i criteri di redazione dei bilanci di una società in liquidazione.
The following Regulations have been published in the Official Journal of the European Union L 77 on 24 March 2010: – Commission Regulation (EU) No 243/2010 of 23 March 2010.
EFRAG has today published a questionnaire inviting responses from preparers relating to the practical and implementation issues arising from the IASB’s ED Financial Instruments: Amortised Cost and Impairment.