IASB issues ED Supplier Finance Arrangements (Proposed Amendments to IAS 7 and IFRS 7)

The IASB has proposed to amend IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures. The proposed disclosure-only...

Commission Regulation (EU) No 2021/2036 adopts IFRS 17 Insurance Contracts

The Commission Regulation (EU) No 2021/2036 of 19 November 2021, published in the Official Journal of the European Union L 416 on 23 November 2021, adopts IFRS 17 Insurance Contracts. Companies have the option...

IASB issues ED Non-current Liabilities with Covenants (Proposed Amendments to IAS 1)

The IASB has proposed amendments to IAS 1 Presentation of Financial Statements to improve the information companies provide about long-term debt with covenants. The consultation on the Exposure...

OIC issues the Exposure draft on Revenue for public consultation

L’OIC pubblica in consultazione la bozza del Principio contabile sui Ricavi. Si prega di inviare commenti entro il 7 marzo 2022 all’indirizzo e-mail staffoic@fondazioneoic.it o via fax al numero...

IASB issues the Request for information on IFRS 9

The IASB is requesting feedback as part of the post-implementation review of the classification and measurement requirements in its financial instruments Standard, IFRS 9. The Request for Information seeks...

OIC comments on EFRAG draft endorsement advice on IASB Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)

The OIC comment letter on EFRAG draft endorsement advice on IASB Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12). Please find the document herewith...
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