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.
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.
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.
In questo numero: IFRS Foundation – Riunione IASB – Riunione International Sustainability Standards Board – 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 has issued “Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7“.
EFRAG has finalized its first three ESRS Implementation Guidance documents issued reflecting the outcome of the public feedback: – EFRAG IG Materiality Assessment, – EFRAG IG 2 Value Chain, – EFRAG IG 3 ESRS Datapoints + Accompanying Explanatory Note
Si pubblicano i commenti che l’OIC ha inviato all’EFRAG su LSME Exposure Draft e VSME Exposure Draft.
A summary of the meeting of the Board of Directors held on 28 May 2024 is now available.