News

IASB publishes the Request for Information Post-implementation Review of IFRS 9 Financial Instruments―Impairment

The IASB launched a call for stakeholders’ feedback on its post-implementation review of the expected credit loss requirements in IFRS 9 Financial Instruments. The Request for Information Post-implementation Review of IFRS 9 Financial Instruments―Impairment is open for comments until 27 September 2023. For further information, please refer to the IFRS Foundation...

OIC comments on EFRAG Preparatory draft endorsement advice on IASB International Tax Reform – Pillar II Model Rules (Amendments to IAS 12)

OIC comments on EFRAG Preparatory draft endorsement advice on IASB International Tax Reform – Pillar II Model Rules (Amendments to IAS 12) are now available. Please find also the letter herewith attached.

IASB issues International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12)

The International Accounting Standards Board (IASB) has issued amendments to IAS 12 Income Taxes. The amendments give companies temporary relief from accounting for deferred taxes arising from the Organisation for Economic Co-operation and Development’s (OECD) international tax reform. Companies can benefit from the temporary exception immediately but are required to provide the disclosures to investors for annual...

OIC comments on IFRS Interpretation Committee Tentative agenda decisions – March 2023

OIC comments on IFRS Interpretation Committee tentative agenda decisions of March 2023 are now available. Please find also the press release herewith attached.

ISSB publishes ED Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates

The International Sustainability Standards Board (ISSB) is seeking feedback on the Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates. The consultation is open for comments until 9 August 2023. For further information, please refer to the IFRS Foundation...

ISSB Consultation on Agenda Priorities

The International Sustainability Standards Board (ISSB) is seeking feedback on its priorities for its next two-year work plan. The Request for Information Consultation on Agenda Priorities is open for comments until 1 September...

OIC pubblica l’OIC 34 Ricavi

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva il principio contabile OIC 34 Ricavi In allegato il comunicato stampa.

Riunione del Consiglio di Gestione del 24 marzo 2023

Si pubblica un summary della riunione del Consiglio di Gestione del 24 marzo 2023