IASB publishes Annual Improvements to IFRS Accounting Standards—Volume 11
The IASB has issued narrow amendments to IFRS Accounting Standards and accompanying guidance as part of its regular maintenance of the Standards.
Archive
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OIC comments on EFRAG draft comment letters on IASB ED Business combinations – Disclosures, Goodwill and Impairment and on IASB ED Contracts for Renewable Electricity
OIC comments on EFRAG draft comment letters on: – IASB ED Business combinations – Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) – IASB ED Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) are now available.
Agenda of the OIC educational event su IFRS 18 e IFRS 19
OIC is organizing an educational event to illustrate the new requirements on Financial Statements presentation and disclosure: IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 Subsidiaries without Public Accountability: Disclosures.
Newsletter – June 2024
In questo numero: IFRS Foundation – Riunione IASB – Riunione IFRS Interpretation Committee – Riunione International Sustainability Standards Board EFRAG – Riunioni Financial Reporting Board – Riunioni Financial Reporting Technical Expert Group – Riunione Sustainability Reporting Board – Riunione Sustainability Reporting TEG – Documenti pubblicati
Directive 2024/1760/EU of the European Parliament and of the Council of 13 June 2024
The Directive 2024/1760/EU of the European Parliament and of the Council of 13 June 2024, published in the Official Journal of the European Union, Series L, on 5 July 2024, on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859.