Archive
Page 147 of 198
IASB publishes the Italian version of IFRS for SMEs
The IASB has published the Italian version of the IFRS for SMEs, whose translation has been taken care of the OIC.
OIC’s conference on “Il bilancio delle piccole e medie imprese nella prospettiva internazionale. Il principio IFRS for SMEs e l’aggiornamento delle direttive contabili”
Alla luce dei recenti sviluppi che stanno interessando i bilanci delle “Small and Medium Entities” e del dibattito che si è acceso circa la possibilità di utilizzare in ambito europeo lo specifico principio contabile internazionale che disciplina la materia in alternativa o in sostituzione delle direttive contabili, l’OIC, Organismo Italiano di Contabilità, ha organizzato il convegno “Il bilancio delle piccole e medie imprese nella prospettiva internazionale.
Draft document “Informazioni nella nota integrativa relative a operazioni con parti correlate e accordi fuori bilancio” published for comment
The Executive Board of the OIC has published for comment the draft document “Informazioni nella nota integrativa relative a operazioni con parti correlate e accordi fuori bilancio (articolo 2427 n.
Commission Regulations (EC) No 1164/2009 adopting IFRIC 18, No 1165/2009 amending IFRS 4 and lFRS 7, No 1171/2009 amending IFRIC 9 and IAS 39
The following Commission Regulations have been published in the Official Journal of the European Union L314 on 1 December 2009: – Commission Regulation (EC) No 1164/2009 of 27 November 2009, adopting IFRIC Interpretation 18 Transfers of Assets from Customers.
IASB publishes IFRIC 19, Amendments to IFRIC 14 and ED amending IFRS 1
The IASB has published: – Interpretation IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments, that provides guidance on how to account for the extinguishment of a financial liability by the issue of equity instruments.
OIC’s comment on ED Improvements to IFRSs 2009 and on ED Rate-Regulated Activities
The OIC’s comment letters, in reply to the EFRAG’s draft comment letters, on: – IASB ED Improvements to IFRSs 2009 – IASB ED Rate-Regulated Activities are now available.
Commission Regulation (EC) No 1142/2009 adopts IFRIC 17
The Commission Regulation (EC) No 1142/2009 of 26 November 2009, published in the Official Journal of the European Union L312 on 27 November 2009, adopts IFRIC Interpretation 17 Distribution of Non-cash Assets to Owners.
Commission Regulation (EC) No 1136/2009 adopts the restructured IFRS 1
The Commission Regulation (EC) No 1136/2009 of 25 November 2009, published in the Official Journal of the European Union L 311 on 26 November 2009, adopts the restructured IFRS 1.