Risultati Ricerca

OIC and the National Standard Setters of France, Germany and the UK jointly with EFRAG publish three Bulletins in relation to the revision of the IFRS Conceptual Framework

The national standard setters of France, Germany, Italy and the UK jointly with EFRAG publish three Bulletins in relation to the revision of the IFRS Conceptual Framework The national standard-setters of France, Germany, Italy and the United Kingdom jointly with EFRAG have agreed to work in partnership to promote discussion, and to ensure that European views are influential in the debate on the IFRS Conceptual...

Commission Regulation (EU) No 313/2013 of 4 April 2013

The Commission Regulation (EU) No 313/2013 of 5 April 2013, published in the Official Journal of the European Union L 95 on 4 April 2013, adopts Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12). The objective of the amendments is to clarify the IASB’s intention when first issuing the transition guidance in IFRS 10. The amendments also provide additional transition...

Commission Regulation (EU) No 313/2013 adopts Transition Guidance (Amendments to IFRS 10, 11, and 12).

The Commission Regulation (EU) No 313/2013 of 5 April 2013, published in the Official Journal of the European Union L 95 on 4 April 2013, adopts Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12). The objective of the amendments is to clarify the IASB’s intention when first issuing the transition guidance in IFRS 10. The amendments also provide additional transition...

OIC comments on IFRS Interpretation Committee tentative agenda decisions January 2013

The OIC comment letter on the IFRS Interpretation Committee tentative agenda decisions of January 2013  is now available. Please find the document herewith attached.

OIC comments on IFRS Interpretation Committee tentative agenda decisions January 2013