Lo IASB pubblica in consultazione l’Exposure Draft sul Risk Mitigation Accounting model

The IASB publishes Exposure Draft sul Risk Mitigation Accounting model for consultation.

IFRS IC publishes 3 Tentative Agenda Decision

Due Date: 06/10/2025

IFRS IC publishes the following Tentative Agenda Decision: Embedded Prepayment Option (IFRS 9) Determining and Accounting for Transaction Costs (IFRS 9) Updates to Committee’s agenda decisions for IFRS 18 The deadline for commenting on the proposed updates to the agenda decisions is 6 October 2025.

EFRAG publishes its DCL on IASB RFI of PIR IFRS 16

Due Date: 30/09/2025

EFRAG has published its Draft Comment Letter on IASB’s Request for Information of Post-implementation Review IFRS 16 Leases.

IASB launches review of IFRS 16 Leases

The IASB has published a Request for Information as part of its Post-implementation Review of IFRS 16 Leases.