OIC consults on the Exposure Draft OIC 30 Bilanci Intermedi
L’OIC pubblica in consultazione la bozza del Principio contabile OIC 30 Bilanci intermedi.
Archive
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Save the Date – La connettività tra bilancio e report di sostenibilità: evoluzioni e sfide future
L’OIC sta organizzando un evento sul tema della Connettività tra bilancio e report di sostenibilità.
Newsletter – July-August 2024
In questo numero: IFRS Foundation – Riunione IASB – Riunione ISSB – Documenti pubblicati EFRAG – Riunioni Financial Reporting Board – Riunioni Financial Reporting Technical Expert Group – Riunione Sustainability Reporting Board – Riunione Sustainability Reporting TEG – Documenti pubblicati UNIONE EUROPEA OIC – Attività internazionale
IASB consults on the ED Climate-related and Other Uncertainties in the Financial Statements
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.
IASB consults on Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures
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.
IASB consults on the ED Translation to a Hyperinflationary Presentation Currency – Proposed amendments to IAS 21
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.
IASB consults on the ED Translation to a Hyperinflationary Presentation Currency – Proposed amendments to IAS 21
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.