28 November 2023
OIC comments on EFRAG Discussion Paper Accounting for Variable Consideration from a purchaser’s perspective is now...
28 November 2023
OIC comments on EFRAG draft comment letter on IASBÂ ED Annual Improvements – Volume 11 is now available.
Please find the letter herewith attached.
28 November 2023
L’OIC ha ricevuto e discusso una richiesta di chiarimento in merito alla possibilità di applicare le disposizioni dell’OIC 34 per distinguere se una società agisce per conto proprio o per conto di terzi...
22 November 2023
The Commission Regulation (EU) No 2023/2579 of 20 November 2023, published in the Official Journal of the European Union L series on 21 November 2023, adopts amendments to IFRS 16 Leases.
The amendments to...
9 November 2023
The Commission Regulation (EU) No 2023/2468 of 8 November 2023, published in the Official Journal of the European Union L series on 9 November 2023, adopts amendments to IAS 12 Income Taxes.
The amendments...
6 November 2023
EFRAG’s organised roundtable discussions on the proactive research project Statement of Cash Flows.
There are 3 different types of roundtables, focusing on different stakeholder groups:
• Financial...