IASB issues the ED Management Commentary

The IASB has published for public comment the Exposure Draft Management Commentary. The proposed framework represents a major overhaul of IFRS Practice Statement 1 Management Commentary. It builds on...

OIC proposes amendments to the accounting standards for cooperative companies

OIC proposes amendments to the accounting standards for cooperative companies. The consultation is open for comment until 16 July 2021. Comments can be sent...

OIC comments on EFRAG draft endorsement advice on IASB Definition of Accounting Estimates (Amendments to IAS 8)

The OIC comment letter on EFRAG draft endorsement advice on IASB Definition of Accounting Estimates (Amendments to IAS 8), is now available. Please find the document herewith attached.

OIC comments on EFRAG draft endorsement advice on IASB Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)

The OIC comment letter on EFRAG draft endorsement advice on IASB Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2), is now available. Please find the document herewith...

Outreach event sullo IASB ED Regulatory Assets and Regulatory Liabilities

On 6 May 2021, OIC, EFRAG and IASB organized a joint outreach event on IASB Exposure Draft “Regulatory Assets and Regulatory Liabilities”. Representatives from OIC, EFRAG, IASB, ARERA and a panel of...
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