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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EFRAG published reports on development of EU Sustainability Reporting Standards

EFRAG publisged two reports, prepared in response to the mandates given by the European Commission on 25 June 2020 to EFRAG and to EFRAG Board President Jean-Paul Gauzès. The reports set out recommendations...

IASB issues amendments to IAS 1, IFRS Practice Statement 2 and IAS 8

The IASB issued narrow-scope amendments to IFRS Standards: - Disclosure of Accounting Policies—Amendments to IAS 1 and IFRS Practice Statement 2 - Definition of Accounting Estimates—Amendments to IAS 8 The...
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