EFRAG publishes the Discussion Paper on Accounting for Variable Consideration

EFRAG has published a Discussion Paper on Accounting for Variable Consideration. TheDiscussion Paper identifies the accounting issues about variable consideration faced by purchaser entities. Comments are...

IASB pubblica modifiche all’IFRS 16 Lease Liability in a Sale and Leaseback

The IASB has  issued “Lease Liability in a Sale and Leaseback“, which amends IFRS 16 Leases, that adds to requirements explaining how a company accounts for a sale and leaseback after the date of...

OIC comments on EFRAG Discussion Paper Better Information on Intangibles – Which is the best way to go?

The OIC comment letter on EFRAG Discussion Paper Better Information on Intangibles – Which is the best way to go? is now available. Please find the document herewith attached.

Commission Regulation (EU) No 2022/1491 of 8 September 2022 adopts amendments to IFRS 17

The Commission Regulation (EU) No 2022/1491 of 8 September 2022, published in the Official Journal of the European Union L 234 on 9 September 2022, adopts amendments to IFRS 17 Insurance contracts. The...

IASB publishes ED Third Edition of the IFRS for SMEs Accounting Standard

The IASB has published proposals to update the IFRS for SMEs Accounting Standard to reflect improvements made to full IFRS Accounting Standards, while keeping the Standard suitable for small and medium-sized...
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