In this section
The Commission Regulation (EU) No 2025/1047 of 27 May 2025, published in the Official Journal of the European Union L series on 28 May 2025, adopts “Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7″.
Due Date: 31/07/2025
EFRAG is conducting a survey to gather insights into current practices in dynamic interest rate risk management, To partecipate click here.
Due Date: 03/09/2025
L’EFRAG EFRAG has issued its Draft Endorsement Advice on the new standard IASB IFRS 19 – Subsidiaries without Public Accountability: Disclosures.
OIC publishes its comment letter to EFRAG for the endorsement of IFRS 18 Presentation and Disclosure in Financial Statements.
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 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”.
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 has published its Comment Letter on EFRAG draft comment letter on IASB ED Amendments to Climate related and other uncertainties.