28 March 2024

IASB consults on Addendum to ED Third edition of the IFRS for SMEs Accounting Standard

IASB consults on Addendum to ED Third edition of the IFRS for SMEs Accounting Standard
IASB has published for public comment the Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard, which supplements the exposure draft published in September 2022. The proposals...
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27 March 2024

OIC comments on EFRAG draft comment letter on IASB ED Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)

OIC comments on EFRAG draft comment letter on IASB ED Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
OIC comments on EFRAG draft comment letter on IASB ED Financial Instruments with Characteristics of Equity – Proposed amendments to IAS 32, IFRS 7 and IAS 1 is now available. Same comments have been...
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18 March 2024

Pubblicati Emendamenti ai principi contabili nazionali e Documento Interpretativo 11 aggiornato

Pubblicati Emendamenti ai principi contabili nazionali e Documento Interpretativo 11 aggiornato
Al termine del due process previsto dallo Statuto, si pubblicano i testi definitivi di: - Emendamenti ai principi contabili nazionali, che contiene modifiche all’OIC 12 Composizione e schemi del...
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18 March 2024

OIC publishes Italian translation of the ED Voluntary standard for non-listed small- and medium-sized undertakings

OIC publishes Italian translation of the ED Voluntary standard for non-listed small- and medium-sized undertakings
Al fine di agevolare la partecipazione alla consultazione sull’ED Voluntary standard for non-listed small- and medium-sized undertakings da parte degli operatori nazionali, l’OIC, d’intesa...
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14 March 2024

IASB consults on ED Business Combinations—Disclosures, Goodwill and Impairment (Proposed Amendments to IFRS 3 and IAS 36)

IASB consults on ED Business Combinations—Disclosures, Goodwill and Impairment (Proposed Amendments to IFRS 3 and IAS 36)
IASB has published a package of proposals aimed at enhancing the information companies provide to investors about acquisitions. The comment period for the Exposure Draft Business Combinations—Disclosures,...
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