IASB issues Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)

IASB has extended by one year the application period of the practical expedient in IFRS 16 Leases to help lessees accounting for covid-19-related rent concessions. The amendment is effective for annual...

IASB issues the Request for Information Third Agenda Consultation

IASB has published a consultation document to seek views on what the Board’s priorities should be over the next five years. The Request for Information Third Agenda Consultation is open for comments until 27...

IASB issues ED Disclosure Requirements in IFRS Standards – A Pilot Approach

IASB is seeking public comments on a new approach to developing disclosure requirements in IFRS Standards. The Board has tested this new approach using two IFRS Standards—IFRS 13 Fair Value Measurement and...

University of Ferrara, EFFAS, EFRAG, ICAS Joint case study-based Survey on Intangibles

EFFAS, EFRAG and ICAS support a new research project by the University of Ferrara that addresses crucial information gaps affecting current company reporting of intangible assets. The project aims to obtain...

OIC pubblica documento Interpretativo n. 8 (continuità aziendale)

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