17 July 2024
OIC comments on EFRAG draft comment letters on:
- IASB ED Business combinations – Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)
- IASB ED Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)
are now available.
Same comments have been sent also to IASB.
Please find the letters herewith...
16 July 2024
OIC is organizing an educational event to illustrate the new requirements on Financial Statements presentation and disclosure: IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 Subsidiaries without Public Accountability: Disclosures.
The event will take place on Thursday, 18 July 2024 from 4.30pm to 7pm CEST in Rome at Luiss Business School – Villa Blanc Via Nomentana, 216.
The event,...
5 July 2024
The Directive 2024/1760/EU of the European Parliament and of the Council of 13 June 2024, published in the Official Journal of the European Union, Series L, on 5 July 2024, on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859.
Member States shall adopt and publish, by 26 July 2026, the laws, regulations and administrative provisions necessary to comply with...
24 June 2024
OIC is organizing an educational event to illustrate the new requirements on Financial Statements presentation and disclosure: IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 Subsidiaries without Public Accountability: Disclosures.
The event will take place on Thursday, 18 July 2024 from 4.30pm to 7pm CEST in Rome at Luiss Business School – Villa Blanc Via Nomentana, 216.
Among...
3 June 2024
IASB has issued “Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7“.
These amendments respond to feedback from the 2022 Post-implementation Review of the Accounting Standard and clarify the requirements in areas where stakeholders have raised concerns, or where new issues have emerged since IFRS 9 was issued.
The amendments are effective for...
3 June 2024
EFRAG has finalized its first three ESRS Implementation Guidance documents issued reflecting the outcome of the public feedback:
- EFRAG IG Materiality Assessment,
- EFRAG IG 2 Value Chain,
- EFRAG IG 3 ESRS Datapoints + Accompanying Explanatory...
30 May 2024
Si pubblicano i commenti che l’OIC ha inviato all’EFRAG su LSME Exposure Draft e VSME Exposure Draft.
Si allega il documento.
30 May 2024
A summary of the meeting of the Board of Directors held on 28 May 2024 is now available.