OIC comments on EFRAG draft comment letter on IASB ED Lack of Exchangeability (Proposed amendments to IAS 21)

The OIC comment letter on EFRAG draft comment letter on IASB ED Lack of Exchangeability (Proposed amendments to IAS 21), is now available. Please find the document herewith...

OIC comments on EFRAG draft comment letter on IASB ED Regulatory Assets and Regulatory Liabilities

The OIC comment letter on EFRAG draft comment letter on IASB ED Regulatory Assets and Regulatory Liabilities, is now available. Please find the document herewith...

IASB issues ED Initial Application of IFRS 17 and IFRS 9—Comparative Information

IASB has proposed a narrow-scope amendment to the transition requirements in IFRS 17 Insurance Contracts  for insurers applying IFRS 17 and IFRS 9 for the first time. The proposed amendment does not affect...

IASB issues ED Subsidiaries without Public Accountability: Disclosures

IASB has proposed a new IFRS Standard, the ED  Subsidiaries without Public Accountability: Disclosures, that would permit eligible subsidiaries to apply IFRS Standards with a reduced set of disclosure...

Outreach event on the IASB DP Business Combinations under Common Control

On 14 June 2021, OIC, EFRAG and IASB organized a joint outreach event on IASB Discussion Paper “Business Combinations under Common Control”. Representatives from OIC, EFRAG, IASB, CONSOB and a panel of...
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