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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.

IASB issues the Request for information on IFRS 9

The IASB is requesting feedback as part of the post-implementation review of the classification and measurement requirements in its financial instruments Standard, IFRS 9. The Request for Information seeks information on the classification and measurement requirements in IFRS 9 and related disclosures. Reviews of the Standard’s impairment and hedge accounting requirements will follow later. The Request for...

OIC comments on EFRAG draft endorsement advice on IASB Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)

The OIC comment letter on EFRAG draft endorsement advice on IASB Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12). Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Initial application of IFRS 17 and IFRS 9 – Comparative Information

The OIC comment letter on EFRAG draft comment letter on IASB ED Initial application of IFRS 17 and IFRS 9 – Comparative Information, is now available. Please find the document herewith attached.

OIC comments on EFRAG Consultation Document Due Process Procedures for EU Sustainability Reporting Standard-Setting

The OIC comment letter on EFRAG Consultation Document “Due Process Procedures for EU Sustainability Reporting Standard-Setting”, is now available. Please find the document herewith attached.

Commission Regulation (EU) No 2021/1421 adopts Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)

The Commission Regulation (EU) No 2021/1421 of 30 August 2021, published in the Official Journal of the European Union L 305 on 31 August 2021, adopts “Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)”. Each company shall apply the amendments as from 1 April 2021 for financial years starting, at the latest, on or after 1 January...
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