3 June 2024
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...
30 May 2024
Si pubblicano i commenti che l’OIC ha inviato all’EFRAG su LSME Exposure Draft e VSME Exposure Draft.
Si allega il documento.
30 May 2024
A summary of the meeting of the Board of Directors held on 28 May 2024 is now available.
16 May 2024
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...
10 May 2024
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...