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OIC comments on IASB Discussion Paper Financial Instruments with Characteristics of Equity

The OIC comment letter on IASB Discussion Paper “Financial Instruments with Characteristics of Equity” is now available. Please find the document herewith attached.

OIC comments on EFRAG DEA on IASB Definition of Material (Amendments to IAS 1 and IAS 8)

The OIC comment letter on EFRAG draft endorsement advice on the IASB Definition of Material (Amendments to IAS 1 and IAS 8) is now available. Please find the document herewith attached.

OIC issues amendments on some accounting standards

The OIC Executive Board has approved amendments on some accounting standards: - OIC 28 Patrimonio netto - OIC 32 Strumenti finanziari derivati. Please note that OIC 7 I certificati verdi has been withdrawn. The amendments are applied to financial statements for financial years beginning on 1 January 2018

Milan FICE joint outreach event – Summary report

EFRAG and the OIC have published a summary report on the joint outreac​h event on 7 November 2018 on the IASB’s Discussion Paper ‘Financial Instruments with Characteristics of Equity’. ​The OIC and EFRAG organised a public joint outreach event on 7 November 2018 in Milan. Th​e IASB participated in the event that addressed the IASB’s DP. The discussion also covered the preliminary views...

Call for candidates for members of the​ new Project Task Force on Climate-related Reporting

​​The European Reporting Lab@EFRAG’s first project will be on climate-related reporting, consistent with the European Commission’s (EC) Action Plan Financing Sustainable Growth. The European Reporting Lab@EFRAG is looking for candidates for the Task Force. The Task Force will assess the current state of play for climate-related reporting by European companies and assess the current and potential...

IASB proposes amendments to IAS 37

The IASB has published for public comment the Exposure Draft “Onerous Contracts—Cost of Fulfilling a Contract”. The ED proposes amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets to specify which costs a company should include when assessing whether a contract will be loss-making. The deadline for commenting on the proposals is 15 April 2019. For further information please...

OIC comments on EFRAG draft comment letter on IASB Discussion Paper Financial Instruments with Characteristics of Equity

The OIC comment letter on EFRAG draft comment letter on IASB Discussion Paper  Financial Instruments with Characteristics of Equity is now available. Please find the document herewith attached.

IFRS Foundation Trustees issue amendments to the Constitution

The Trustees of the IFRS Foundation have issued narrow-scope amendments to the IFRS Foundation’s Constitution, adjusting the appointment terms for the Trustee Chair and Vice-Chairs. The amendments to the Constitution and a summary of the responses from stakeholders to the public consultation are set out in a Feedback Statement. The amended Constitution is effective from 1 December...
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