News

OIC proposes amendments to national accounting standards

The OIC has today published proposed amendments to National Accounting Standards. The comment deadline is 8 November 2023. Please find the document herewith attached.

Meeting of the Board of Directors – 21 September 2023

The summary of the meeting of the Board of Directors of 21 September 2023 is now available.

OIC comments on EFRAG draft endorsement advice on IASB Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)

OIC comments on EFRAG draft comment letter on ISSB Request for Information on Agenda Priorities are now available. Please find also the letter herewith attached.

OIC comments on EFRAG draft comment letter on IASB Request for information Post-implementation review IFRS 9 Financial Instruments – Impairment

OIC comments on EFRAG draft comment letter on IASB Request for information Post-implementation review IFRS 9 Financial Instruments – Impairment now available. Please find also the letter herewith attached.

IASB proposes annual improvements to IFRS Accounting Standards

The IASB has published the Exposure Draft Annual Improvements to IFRS Accounting Standards—Volume 11. The proposed amendments include clarifications, simplifications, corrections or changes to improve consistency in IFRS 1 First-time Adoption of International Financial Reporting Standards; IFRS 7 Financial Instruments: Disclosures and its accompanying Guidance on implementing IFRS 7; IFRS 9 Financial Instruments;...

IASB issues Lack of Exchangeability (Amendments to IAS 21)

IASB has published the document Lack of Exchangeability (Amendments to IAS 21). These amendments will require companies to apply a consistent approach in assessing whether a currency can be exchanged into another currency and, when it cannot, in determining the exchange rate to use and the disclosures to provide. The amendments will become effective for annual reporting periods beginning on or after 1 January 2025....

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

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

Meeting of the Board of Directors – 27 July 2023

Si pubblica un summary della riunione del Consiglio di Amministrazione del 27 luglio 2023