OIC comments on EFRAG DEA on IASB Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)

The OIC comment letter on EFRAG draft endorsement advice on IASB Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)...

Meeting OIC-ASBJ

Representatives of the OIC and the Accounting Standards Board of Japan (ASBJ) met on 18 April 2018 in Rome, Italy. At this meeting, the OIC and the ASBJ both provided updates on their respective activities and...

EFRAG Research agenda consultation

EFRAG is seeking public input on the strategic direction of its Research activities. Constituents’ contributions will help to reflect on the future direction of Research on financial reporting. Responses...

Commission Regulation (EU) No 2018/519 adopts IFRIC 22 Foreign Currency Transactions and Advance Consideration

The Commission Regulation (EU) No 2018/519 of 28 March 2018, published in the Official Journal of the European Union L 87 on 28 March 2018, adopts Interpretation IFRIC 22 Foreign Currency Transactions and...

IASB issues the new Conceptual Framework for Financial Reporting

IASB has issued a revised version of its Conceptual Framework for Financial Reporting. The revised Conceptual Framework includes: - a new chapter on measurement; guidance on reporting financial performance; -...

IASB issues ED Accounting policy changes (Proposed amendments to IAS 8)

The IASB has published for public consultation proposed narrow-scope amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. IAS 8 sets out the criteria for selecting and changing...
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