IASB to propose one-year deferral of insurance contracts Standard

The IASB has voted to propose a one-year deferral of the effective date for IFRS 17, the new insurance contracts Standard, to 2022. The IASB has also decided to...

IFRS Foundation Trustees announce ASAF membership 2018–2021

The Trustees of the IFRS Foundation have  announced the new composition of the Accounting Standards Advisory Forum (ASAF), a technical advisory body to the IASB, for the next three years. The OIC has been...

Debt or Equity? – Impact assessment surveys

EFRAG seeks feedback from preparers and users of financial statements to assess the impact of the IASB’s Discussion Paper Financial Instruments with Characteristics of Equity on distinction between debt and...

Debt or Equity? Milan, 7 November: Speakers announced

EFRAG, the OIC and the IASB present the programme for their joint outreach event in Milan on 7 November on the IASB’s DP ‘Financial Instruments with Characteristics of Equity’. ​The joint...

Commission Regulation (EU) No 2018/1595 adopts IFRIC 23

The Commission Regulation (EU) No 2018/1595 of 23 October 2018, published in the Official Journal of the European Union L 265 on 24 October 2018, adopts Interpretation IFRIC 23 Uncertainty over Income Tax...

IASB issues Definition of a Business (Amendments to IFRS 3)

The IASB has issued narrow-scope amendments to IFRS 3 Business Combinations to improve the definition of a business. The amendments will help companies determine whether an acquisition made is of a business...
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