IASB issues the ED International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard

The IASB issues the Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard to help small-and medium-sized entities (SMEs) respond to international...

IASB publishes the Request for Information Post-implementation Review of IFRS 9 Financial Instruments―Impairment

The IASB launched a call for stakeholders’ feedback on its post-implementation review of the expected credit loss requirements in IFRS 9 Financial Instruments. The Request for Information Post-implementation...

OIC comments on EFRAG Preparatory draft endorsement advice on IASB International Tax Reform – Pillar II Model Rules (Amendments to IAS 12)

OIC comments on EFRAG Preparatory draft endorsement advice on IASB International Tax Reform – Pillar II Model Rules (Amendments to IAS 12) are now available. Please find also the letter herewith...

IASB issues International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12)

The International Accounting Standards Board (IASB) has issued amendments to IAS 12 Income Taxes. The amendments give companies temporary relief from accounting for deferred taxes arising from the Organisation...

OIC comments on IFRS Interpretation Committee Tentative agenda decisions – March 2023

OIC comments on IFRS Interpretation Committee tentative agenda decisions of March 2023 are now available. Please find also the press release herewith attached.
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