IASB issues Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)

IASB has issued targeted amendments to IAS 12, the IFRS Standard on income taxes, to specify how companies should account for deferred tax on transactions such as leases and decommissioning obligations. The...

FRS Foundation Trustees publish institutional arrangements for proposed new sustainability standards board

The Trustees of the IFRS Foundation published proposed amendments to the Constitution of the Foundation to accommodate the potential formation of a new International Sustainability Standards Board (ISSB)...

Save the date – Joint outreach event on the IASB Exposure Draft “Regulatory Assets and Regulatory Liabilities”

OIC, EFRAG and IASB are very pleased to invite you to the joint outreach event on the IASB Exposure Draft “Regulatory Assets and Regulatory Liabilities” on 6 May 2021. This event will be a public...

Published the proposal to amend Non financial Reporting Directive

The European Commission has published the proposal to amend the directive concerning the disclosure of non-financial information. Among the novelties, the proposal provides for (i) the extension of the scope...

IASB issues ED Lack of Exchangeability (Proposed Amendments to IAS 21)

IASB has published for public consultation ED Lack of Exchangeability,which proposes amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates. IAS 21 sets out the exchange rate a company uses...
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