Due Date: 15/11/2024
EFRAG has published its Draft Comment Letter on the IASB’s Exposure Draft IFRS 19 Subsidiaries without Public Accountability: Disclosures, which proposes amendments to IFRS 19 to take account of international accounting standards and amendments.
Due Date: 15/11/2024
EFRAG has published its Draft Comment Letter on the IASB’s Exposure Draft Climate related and other uncertainties, which provides eight examples to illustrate how companies apply IFRS accounting principles when reporting the effects of climate-related and other uncertainties in their financial statements.
Due Date: 31/12/2024
EFRAG has put Exposure Draft Due Process Procedures for Financial Reporting out for consultation with the aim of formalising the correct due-process to be applied for its financial activities.
Due Date: 06/01/2025
EFRAG has published its Draft Comment Letter on the IASB Equity Method and Accounting Exposure Draft which contains amendments to IAS 28 Investments in Associates and Join Ventures.
Due Date: 20/01/2025
The IASB publishes the Exposure Draft Equity Method of Accounting which contains amendments to IAS 28 Investments in Associates and Join Ventures.
L’OIC pubblica in consultazione la bozza del Principio contabile OIC 30 Bilanci intermedi.
L’OIC sta organizzando un evento sul tema della Connettività tra bilancio e report di sostenibilità.