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EFRAG launches a public consultation on the drafts of sustainability standards

​EFRAG launches a public consultation on the Draft ESRS Exposure Drafts (EDs) developed by the EFRAG PTF-ESRS. The consultation period will run until 8 August 2022. To access the EDs of Draft ESRS and the online survey, please refer to the EFRAG website.

Executive Board meeting 22 April 2022

Si pubblica un summary della riunione del Consiglio di Gestione del 22 aprile 2022.

OIC comments on IASB ED Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)

The OIC comment letter on IASB ED Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) is now available. Please find the document herewith attached.

SSB delivers proposals for sustainability disclosures

The International Sustainability Standards Board (ISSB) launched a consultation on its first two proposed standards on sustainability disclosures. - ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, which sets out general sustainability-related disclosure requirements - ED IFRS S2 Climate-related Disclosures, which specifies climate-related disclosure requirements. The...

Executive Board meeting – 24 March 2022

Si pubblica un summary della riunione del Consiglio di Gestione del 24 marzo 2022.

OIC comments on IASB ED Non-current Liabilities with Covenants (Proposed amendments to IAS 1)

The OIC comment letter on IASB ED Non-current Liabilities with Covenants (Proposed amendments to IAS 1) is now available. Same comments have been sent to EFRAG. Please find the document herewith attached.

Nomine in EFRAG

Si comunica che, in rappresentanza dell’OIC, nel Sustainability Reporting Board dell’EFRAG è stato nominato il dott. Marcello Bianchi, Vice Direttore generale di Assonime, mentre nell’Administrative Board era stato già nominato il dott. Paolo Gnes, Presidente del Consiglio di Sorveglianza dell’OIC. Con queste nomine la riforma della governance dell’EFRAG, conseguente ai nuovi...

Commission Regulation (EU) No 2022/357 adopts Amendments to IAS 1 and IAS 8

The Commission Regulation (EU) No 2022/357 of 2 March 2022, published in the Official Journal of the European Union L 68 on 3 March 2022, adopts amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Those amendments clarify the differences between accounting policies and accounting estimates to ensure further consistent application of...
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