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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

Commission adopts the European Sustainability Reporting Standards

The Commission has adopted the European Sustainability Reporting Standards (ESRS) for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The ESRS delegated act adopted by the Commission will be formally transmitted in the second half of August to the European Parliament and to the Council for scrutiny. The scrutiny period runs for two months, extendable by a further two months....

OIC comments on EFRAG draft comment letter on ISSB RFI on Agenda Priorities

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 the IASB ED Amendments to the Classification and Measurement of Financial Instruments

OIC comments on the IASB ED Amendments to the Classification and Measurement of Financial Instruments (Proposed Amendments to IFRS 9 and IFRS 7) are now available. Please find also the letter herewith attached.

IASB issues Request for Information Post-implementation Review of IFRS 15 Revenue from Contracts with Customers

The IASB issues the Request for Information Post-implementation Review of IFRS 15 Revenue from Contracts with Customers. The Request for Information is open for comment until 27 October 2023. For further information, please refer to the IASB...
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