IASB publishes Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)

IASB has issued “Amendments to the Classification and Measurement of Financial...

EFRAG finalizes three ESRS Implementation Guidances

EFRAG has finalized its first three ESRS Implementation Guidance documents issued reflecting the outcome of the public feedback: - EFRAG IG Materiality Assessment, - EFRAG IG 2 Value Chain, - EFRAG IG 3...

OIC comments on EFRAG LSME Exposure Draft and VSME Exposure Draft

Si pubblicano i commenti che l’OIC ha inviato all’EFRAG su LSME Exposure Draft e VSME Exposure Draft. Si allega il documento.

Meeting of the Board of Directors on 28 May 2024

A summary of the meeting of the Board of Directors held on 28 May 2024 is now available.  

Commission Regulation (EU) No 2024/1317 of 15 May 2024, Commission Regulation (EU) No 2024/1317 of 15 May 2024 adopts Supplier Finance Arrangement (Amendments to IAS 7 and IFRS 7)

The Commission Regulation (EU) No 2024/1317 of 15 May 2024, published in the Official Journal of the European Union L series on 16 May 2024, adopts “Supplier Finance Arrangement”, that amends IAS 7...

IASB issues IFRS 19 Subsidiaries without Public Accountability: Disclosures

IASB has issued a new IFRS Accounting Standard for subsidiaries: IFRS 19 Subsidiaries without Public Accountability: Disclosures. The new standard permits eligible subsidiaries to use IFRS Accounting...
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