OIC publishes comment letter for IFRS 18 endorsement

OIC publishes its comment letter to EFRAG for the endorsement of IFRS 18 Presentation and Disclosure in Financial Statements.

OIC comments on IFRS IC Tentative Agenda Decision and comment letters: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38)

OIC published the comments to IASB  on IFRS IC Tentative Agenda Decision and comment letters: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38).

OIC’comments on EFRAG DCL on ED IASB Equity Method and on EFRAG DEA on IASB Amendments to IFRS 7 and IFRS 9

OIC published the comments to EFRAG on: Draft Comment Letter on IASB ED Equity Method of Accounting AIS 28 Investments in Associates and Joint Ventures (revised 202x) ; and Draft Endorsement Advice on IASB Amendments to IFRS 7 and IFRS 9 about “Contracts referencing Nature-dependent Electricity”.

EFRAG publishes its Discussion Paper on the Statement of Cash Flows

Due Date: 15/05/2025

EFRAG publishes its Discussion Paper on the Statement of Cash Flows.

OIC Comments on IASB ED Translation to a Hyperinflationary Presentation Currency, on ED Exposure Draft Amendments to IFRS 19 SWPA: Disclosures and on ED Climate-related and Other Uncertainties in the Financial Statement.

OIC sent its comment letter to the IASB: IASB ED Translation to a Hyperinflationary Presentation Currency IASB ED Amendments to IFRS 19 SWPA: Disclosures IASB ED Climate-related and Other Uncertainties in the Financial Statement The documents are attached.

OIC comment on EFRAG DCL on IASB ED Climate related and other uncertainties

OIC has published its Comment Letter on EFRAG draft comment letter on IASB ED Amendments to Climate related and other uncertainties.

IASB publishes the Exposure Draft Provisions

Due Date: 25/03/2025

The IASB publishes the Exposure Draft Provisions – Target improvements which contains amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets.

OIC Comment Letter to EFRAG DCL to Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures and to IASB ED Translation to a Hyperinflationary Presentation Currency

OIC published the Comment Letter to EFRAG draft comment letter related to: – IASB ED Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures – IASB ED Translation to a Hyperinflationary Presentation Currency Attached the documents.