Category: International Activity
Page 2 of 52
In this section
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.
Commission Regulation (UE) 2025/1331 of 9 July 2025
The Commission Regulation (EU) No 2025/1331 of 9 July 2025, published in the Official Journal of the European Union L series on 10 July 2025, adopts “Annual Improvements to IFRS Accounting Standards – Volume 11″.
Commission Regulation (UE) 2025/1266 of 30 June 2025
The Commission Regulation (EU) No 2025/1266 of 30 June 2025, published in the Official Journal of the European Union L series on 1 July 2025, adopts “Contracts Referencing Nature-dependent Electricity—Amendments to IFRS 9 and IFRS 7″.
Commission Regulation (EU) No 2025/1047 of 27 May 2025
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″.
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).