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Appointed the Chair of the International Sustainability Standards Board

The Trustees of the IFRS Foundation announced the appointment of Emmanuel Faber to serve as Chair of the International Sustainability Standards Board (ISSB), effective 1 January 2022. For further information, please refer to the IASB website

The European Commission is calling for candidates for the Chairs of the EFRAG Reporting Boards

The European Commission is calling for candidates for the Chairs of the EFRAG Reporting Boards and has issued two calls for applications for the positions of Chair of the EFRAG Financial Reporting Board and Chair of the EFRAG Sustainability Reporting Board. Applications must be sent no later than 1 February...

IASB issues Initial Application of IFRS 17 and IFRS 9—Comparative Information

IASB has issued a narrow-scope amendment “Initial Application of IFRS 17 and IFRS 9—Comparative Information” to the transition requirements in IFRS 17 Insurance Contracts  providing insurers with an option aimed at improving the usefulness of information to investors on initial application of the new Standard. For further information, please refer to the IASB...

OIC comments on IASB ED Management Commentary

The OIC comment letter on IASB ED Management Commentary, is now available. Please find the document herewith attached.

IASB issues ED Supplier Finance Arrangements (Proposed Amendments to IAS 7 and IFRS 7)

The IASB has proposed to amend IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures. The proposed disclosure-only amendments are intended to complement the requirements in IFRS accounting standards that apply to supplier finance arrangements. The consultation on the Exposure Draft Supplier Finance Arrangements is open until 28 March...

Commission Regulation (EU) No 2021/2036 adopts IFRS 17 Insurance Contracts

The Commission Regulation (EU) No 2021/2036 of 19 November 2021, published in the Official Journal of the European Union L 416 on 23 November 2021, adopts IFRS 17 Insurance Contracts. Companies have the option to exempt intergenerationally-mutualised and cash flow matched contracts from the annual cohort requirement of IFRS 17. The Commission should by 31 December 2027 review this exemption. Each company shall...

IASB issues ED Non-current Liabilities with Covenants (Proposed Amendments to IAS 1)

The IASB has proposed amendments to IAS 1 Presentation of Financial Statements to improve the information companies provide about long-term debt with covenants. The consultation on the Exposure draft Non-current Liabilities with Covenants is open until 21 March...

OIC issues the Exposure draft on Revenue for public consultation

L’OIC pubblica in consultazione la bozza del Principio contabile sui Ricavi. Si prega di inviare commenti entro il 7 marzo 2022 all’indirizzo e-mail staffoic@fondazioneoic.it o via fax al numero 06.69766830 Si allegano il documento e il comunicato stampa.
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