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OIC comments on EFRAG draft endorsement advice on IASB Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)

The OIC comment letter on EFRAG draft endorsement advice on IASB Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) is now available. Please find the document herewith attached.

IASB issues Interest Rate Benchmark Reform—Phase 2

The IASB has issued amendments to IFRS Standards to assist companies in providing useful information to investors about the effects of interest rate benchmark reform on financial statements. The document “Interest Rate Benchmark Reform—Phase 2″ amends the following Standards: - IFRS 9 Financial Instruments; - IAS 39 Financial Instruments: Recognition and Measurement; - IFRS 7 Financial Instruments:...

IFRS Foundation publishes revised Due Process Handbook

The Trustees of the IFRS Foundation have published the revised Due Process Handbook. The main changes are: - clarifying the authority of agenda decisions published by the Interpretations Committee and their role in supporting consistent application of IFRS Standards, and enhancing the related due process by formally involving the Board in their finalisation; and - reflecting recent developments in the Board’s...

OIC issues the feedback statement on the survey on leasing

L’OIC nel dicembre 2019 ha pubblicato una specifica survey sul leasing al fine di raccogliere l’opinione degli operatori nella prospettiva di ottenere gli elementi necessari per promuovere in sede legislativa un’eventuale modifica del piano regolamentare vigente sul tema. A seguito dei commenti ricevuti, si pubblica il feedback statement sull’esito della survey.

OIC issues the newsletter of June/July

Si pubblica la Newsletter di giugno/luglio che fornisce un’informativa sulle novità che attengono alla materia contabile. La newsletter contiene anche il chiarimento, a seguito di richiesta pervenuta, in tema di ristrutturazione dei debiti.

Commenti OIC on EFRAG draft endorsement advice on IASB Reference to the Conceptual Framework (Amendments to IFRS 3)

The OIC comment letter on EFRAG draft endorsement advice on IASB Reference to the Conceptual Framework (Amendments to IFRS 3) is now available. Please find the document herewith attached.

OIC comments on EFRAG draft endorsement advice on IASB Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)

The OIC comment letter on EFRAG draft endorsement advice on IASB Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4) is now available. Please find the document herewith attached.

OIC comments on EFRAG draft endorsement advice on IASB Onerous Contracts – Cost of Fulfilling a Contract (Amendments to IAS 37)

The OIC comment letter on EFRAG draft endorsement advice on IASB Onerous Contracts – Cost of Fulfilling a Contract (Amendments to IAS 37) is now available. Please find the document herewith attached.
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