EFRAG pubblica in consultazione la DCL sull’ED dello IASB sugli Emendamenti all’IFRS 9 e all’IFRS 7 in tema di “Risk Mitigation Accounting”

Due Date: 22/06/2026

EFRAG has published its Draft Comment Letter (‘DCL’) on the IASB’s Exposure Draft (ED’) Risk Mitigation Accounting-Proposed amendments to IFRS 9 and IFRS 7 (‘RMA’).

OIC publishes its comment letter to IFRS IC

Organismo Italiano di Contabilità has published its comment letter in response to the IFRS IC Tentative Agenda Decision regarding how a parent company applying IFRS 18 identifies its main business activity for the purposes of its separate financial statements.

IASB publishes the Exposure Draft on Risk Mitigation Accounting Model

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

OIC has published comments on IFRS IC Tentative Agenda Decision

OIC has published the comment letter on IFRS IC Tentative Agenda Decision on Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18).

OIC comments on DEA EFRAG on Amendments to IFRS 19

OIC has published your comments on EFRAG  Draft Endorsement Advice on Amendments to IFRS 19 – Subsidiaries without public accountability – Disclosure.

OIC comments to EFRAG and IASB on PIR IFRS 16

OIC publishes the comments to EFRAG DCL and to IASB on IASB PIR IFRS 16.

OIC comments to EFRAG draft endorsement advice on IFRS 19 Subsidiaries without public accountability

L’OIC publishes its comments to EFRAG Draft Endorsement Advice on the new standard IFRS 19 Subsidiaries without public accountability of IASB.