IASB issues ED Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2 Making Materiality Judgements)

The IASB has published proposed narrow-scope amendments to IAS 1 Presentation of Financial...

OIC comments on EFRAG draft comment letter on IASB ED Reference to Conceptual Framework (Amendments to IFRS 3)

The OIC comment letter on EFRAG draft comment letter on IASB ED Reference to Conceptual Framework (Amendments to IFRS 3) is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Annual Improvements to IFRS 2018-2020

The OIC comment letter on EFRAG draft comment letter on IASB ED Annual Improvements to IFRS 2018-2020 is now available. Same comments have been sent to the IASB. Please find the document herewith...

OIC comments on IFRS Interpretation Committee Tentative agenda decisions – June 2019

The OIC comment letter on IFRS Interpretation Committee tentative agenda decisions of June 2019 is now available. Please find the document herewith attached.

OIC reply to EFRAG Questionnaire “Equity Instruments – research on measurement”

The OIC reply on EFRAG Questionnaire “Equity Instruments – research on measurement” is now available. Please find the document herewith attached.

IASB proposes amendments to accounting for deferred tax

The IASB has published for public comment proposed changes to the IFRS Standard for income tax, IAS 12. The amendments clarify how companies account for deferred tax on leases and decommissioning...
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