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IASB issues ED Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2 Making Materiality Judgements)

The IASB has published proposed narrow-scope amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements to help companies provide useful accounting policy disclosures to users of financial statements. The proposals state that information about an accounting policy is material if, when considered together with other information included in a company’s...

OIC comments on EFRAG draft comment letter on IASB ED Reference to Conceptual Framework (Amendments to IFRS 3)

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

OIC comments on EFRAG draft comment letter on IASB ED Annual Improvements to IFRS 2018-2020

The OIC comment letter on EFRAG draft comment letter on IASB ED Annual Improvements to IFRS 2018-2020 is now available. Same comments have been sent to the IASB. Please find the document herewith attached.

OIC comments on IFRS Interpretation Committee Tentative agenda decisions – June 2019

The OIC comment letter on IFRS Interpretation Committee tentative agenda decisions of June 2019 is now available. Please find the document herewith attached.

OIC reply to EFRAG Questionnaire “Equity Instruments – research on measurement”

The OIC reply on EFRAG Questionnaire “Equity Instruments – research on measurement” is now available. Please find the document herewith attached.

IASB proposes amendments to accounting for deferred tax

The IASB has published for public comment proposed changes to the IFRS Standard for income tax, IAS 12. The amendments clarify how companies account for deferred tax on leases and decommissioning obligations. The Exposure Draft Deferred Tax related to Assets and Liabilities arising from a Single Transaction is open for comment until 14 November...

OIC comments on EFRAG draft comment letter on IFRS Foundation ED Due Process Handbook

The OIC comment letter on EFRAG draft comment letter on IFRS Foundation ED Due Process Handbook is now available. Same comments have been sent to the IFRS Foundation. Please find the document herewith attached.

Representatives of the OIC and the AcSB met in Rome

Representatives of the Canadian Accounting Standards Board (AcSB) and the Organismo Italiano di Contabilità (OIC) met on 15 July 2019 in Italy, Rome. OIC President of the Executive Board, Angelo Casò, OIC President of the International Accounting Committee, Alberto Giussani and AcSB Chair, Linda Mezon participated in the meeting, joined by members of the OIC and AcSB staffs. At this meeting, the AcSB and the OIC...
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