Commenti OIC su IASB ED of Proposed Improvements to IFRSs 2008

Commenti OIC sull’EFRAG Draft comment letter on IASB ED of Proposed Improvements to IFRSs 2008

Commenti OIC sull’EFRAG Draft comment letter on IASB DP Preliminary views on “An Improved Conceptual Framework for Financial Reporting: The reporting entity”

Commenti OIC sull’EFRAG Draft comment letter on IASB ED Conceptual Framework for financial reporting – Chapter 1 The Objective of Financial Reporting, and Chapter 2 Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information

Commenti OIC su CESR draft statement Fair value measurement and related disclosures of financial instruments in illiquid markets

Commenti OIC su IASB DP Financial Instruments with Characteristics of Equity

Commenti OIC sull’EFRAG Draft comment letter on IASB DP Financial Instruments with Characteristics of Equity

04Guida operativa “Aspetti applicativi dei principi IAS/IFRS” – Guida 3

L’Organismo Italiano di Contabilità ha inteso facilitare il compito degli operatori negli aspetti applicativi della complessa normativa IFRS attraverso la predisposizione di apposite Guide Operative.

Commenti OIC sull’EFRAG Draft comment letter on IFRIC D24 Customer Contribution