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15:15+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/ed-ifrs-for-smes/</loc><lastmod>2024-09-12T16:15:19+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/ifric-draft-interpretation-d21-real-estate-sales/</loc><lastmod>2024-09-12T16:15:21+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-of-proposed-improvements-to-international-financial-reporting-standards/</loc><lastmod>2024-09-12T16:15:27+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposures-qualifying-for-hedge-accounting/</loc><lastmod>2024-09-12T16:15:27+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposures-draft-ed-9-joint-arrangements/</loc><lastmod>2024-09-12T16:15:27+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/ed-amendments-of-ifrs-1-e-ias-27/</loc><lastmod>2024-09-12T16:15:32+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-of-proposed-amendments-to-ifrs-2/</loc><lastmod>2024-09-12T16:15:33+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-ifric-d23/</loc><lastmod>2024-09-12T16:15:35+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-ifric-d24/</loc><lastmod>2024-09-12T16:15:35+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/comment-letter-on-efrag-draft-comment-letter-on-discussion-paper/</loc><lastmod>2024-09-12T16:15:41+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-on-conceptual-framework-for-financial-reporting/</loc><lastmod>2024-09-12T16:15:43+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/discussion-paper-preliminary-views-on-an-improved-conceptual-framework-for-financial-reporting/</loc><lastmod>2024-09-12T16:15:43+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-of-proposed-improvements-to-ifrss/</loc><lastmod>2024-09-12T16:15:47+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/draft-comment-letter-to-exposure-draft-of-proposed-improvements-to-ias-33-simplifying-earnings-per-share/</loc><lastmod>2024-09-12T16:15:49+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-of-proposed-amendments-to-ifrs-7/</loc><lastmod>2024-09-12T16:15:50+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-of-proposed-amendments-to-ifrs-1-additional-exemptions-for-first-time-adopters/</loc><lastmod>2024-09-12T16:15:56+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/draft-comment-letter-to-exposure-draft-of-proposed-amendments-to-ifric-9-and-ias-39-embedded-derivatives/</loc><lastmod>2024-09-12T16:15:56+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/ed-of-proposed-amendments-to-ifrs-5-discontinued-operations/</loc><lastmod>2024-09-12T16:15:56+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/draft-comment-letter-to-exposure-draft-of-proposed-improvements-to-ias-24-relationships-with-the-state/</loc><lastmod>2024-09-12T16:16:02+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/preliminary-views-on-revenue-recognition-in-contracts-with-customers-2/</loc><lastmod>2024-09-12T16:16:12+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/draft-comment-letter-on-iasb-exposure-draft-income-tax/</loc><lastmod>2024-09-12T16:16:15+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/comments-on-iasbs-discussion-paper-leases/</loc><lastmod>2024-09-12T16:16:15+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-exposure-draft-financial-instruments/</loc><lastmod>2024-09-12T16:16:19+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-exposure-draft-fair-value-measurement/</loc><lastmod>2024-09-12T16:16:20+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/draft-comment-letter-on-exposure-draft-of-proposed-amendments-to-ias-19-discount-rate-for-employee-benefits/</loc><lastmod>2024-09-12T16:16:22+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/comments-on-ifric-d25-extinguishing-financial-liabilities-with-equity-instruments/</loc><lastmod>2024-09-12T16:16:22+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-exposure-draft-improvements-to-ifrss-2009/</loc><lastmod>2024-09-12T16:16:23+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-exposure-draft-rate-regulated-activities/</loc><lastmod>2024-09-12T16:16:25+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/draft-comment-letter-on-iasb-exposure-draft-management-commentary/</loc><lastmod>2024-09-12T16:16:33+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrags-assessments-of-the-amendment-to-ifrs-1/</loc><lastmod>2024-09-12T16:16:33+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-ed-measurement-of-liabilities-in-ias-37/</loc><lastmod>2024-09-12T16:16:35+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-advice-on-compatibility-of-the-ifrs-for-smes-and-the-eu-accounting-directives/</loc><lastmod>2024-09-12T16:16:39+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-amended-draft-comment-letter-on-ed-measurement-of-liabilities-in-ias-37/</loc><lastmod>2024-09-12T16:16:40+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-an-improved-conceptual-framework-for-financial-reporting-the-reporting-entity/</loc><lastmod>2024-09-12T16:16:44+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-iasb-ed-fair-value-option-for-financial-liabilities/</loc><lastmod>2024-09-12T16:16:46+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/draft-comment-letter-efrag/</loc><lastmod>2024-09-12T16:16:52+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-iasb-exposure-draft-presentation-of-items-of-other-comprehensive-income/</loc><lastmod>2024-09-12T16:16:53+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-iasb-exposure-draft-removal-of-fixed-dates-for-first-time-adopters/</loc><lastmod>2024-09-12T16:16:57+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-ifrs-interpretations-committees-tentative-decision-on-ias-36-impairment-of-assets/</loc><lastmod>2024-09-12T16:16:58+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-iasb-exposure-draft-deferred-tax/</loc><lastmod>2024-09-12T16:17:00+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-the-annual-improvements-process/</loc><lastmod>2024-09-12T16:17:01+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-draft-ifric-interpretation-stripping-cost-in-the-production-phase-of-a-surface-mine/</loc><lastmod>2024-09-12T16:17:01+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-draft-comment-letter-on-iasb-exposure-draft-insurance-contracts/</loc><lastmod>2024-09-12T16:17:01+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-of-proposed-improvements-to-international-accounting-standards/</loc><lastmod>2024-09-12T16:13:38+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/proposed-amendments-to-ias-32-and-39-financial-instrument-comments-of-oic/</loc><lastmod>2024-09-12T16:13:38+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/comments-on-ed-3/</loc><lastmod>2024-09-12T16:13:41+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/comments-on-ed-4/</loc><lastmod>2024-09-12T16:13:44+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-ed-1-2/</loc><lastmod>2024-09-12T16:13:38+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/comments-on-ed-5-insurance-contracts-2/</loc><lastmod>2024-09-12T16:13:45+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/comments-on-ed6/</loc><lastmod>2024-09-12T16:13:53+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-of-proposed-amendments-to-ias-19/</loc><lastmod>2024-09-12T16:14:00+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/comments-on-financial-guarantee-contracts-and-credit-insurance-2/</loc><lastmod>2024-09-12T16:14:01+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-of-proposed-amendments-to-ias-39/</loc><lastmod>2024-09-12T16:14:05+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-of-proposed-amendments-to-ias-39-2/</loc><lastmod>2024-09-12T16:14:05+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/draft-for-comments-2/</loc><lastmod>2024-09-12T16:14:04+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/ed-7-financial-instruments-disclosure-3/</loc><lastmod>2024-09-12T16:14:08+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/ed-of-proposed-amendments-to-ias-37-2/</loc><lastmod>2024-09-12T16:14:38+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/%e2%80%9ced-of-proposed-amendments-to-ias-27/</loc><lastmod>2010-12-27T16:53:50+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/ed-of-proposed-amendments-to-ifrs-3/</loc><lastmod>2024-09-12T16:14:38+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/ed-of-proposed-amendments-to-ias-19/</loc><lastmod>2024-09-12T16:14:39+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/ed-ifrs-for-smes-2/</loc><lastmod>2024-09-12T16:15:19+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/ifric-draft-interpretation-d21/</loc><lastmod>2010-12-27T16:12:08+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/discussion-paper-preliminary-views-on-insurance-contracts/</loc><lastmod>2024-09-12T16:15:21+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposures-qualifying-for-hedge-accounting-2/</loc><lastmod>2024-09-12T16:15:28+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/exposure-draft-of-proposed-improvements-to-internat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4-09-12T16:18:02+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/approvata-in-via-definitiva-lapplicazione-ifrs-2-1-impairment-e-avviamento-per-il-settore-bancario/</loc><lastmod>2024-09-12T16:18:02+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/04applicazione-n-2-1-impairment-e-avviamento-per-il-settore-bancario/</loc><lastmod>2024-09-12T16:18:02+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/rinnovato-il-consiglio-di-sorveglianza-delloic-2/</loc><lastmod>2024-09-12T16:18:02+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-sul-paper-efrag-sullo-staff-draft-replacement-of-ias-1-and-ias-7/</loc><lastmod>2024-09-12T16:18:02+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-sullefrag-paper-sullo-iasb-staff-draft-financial-statement-presentation-replacement-of-ias-1-and-ias-7/</loc><lastmod>2024-09-12T16:18:03+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/rinnovato-il-consiglio-di-gestione-delloic/</loc><lastmod>2024-09-12T16:18:03+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/rinnovato-il-comitato-tecnico-scientifico-delloic/</loc><lastmod>2024-09-12T16:18:05+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-iasb-ed-hedge-accounting/</loc><lastmod>2024-09-12T16:18:05+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-sullo-iasb-ed-hedge-accounting/</loc><lastmod>2024-09-12T16:18:05+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/efrag-oic-outreach-event-revenue-recognition-leases/</loc><lastmod>2024-09-12T16:18:05+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/approvata-in-via-definitiva-lapplicazione-ifrs-impairment-e-avviamento-per-il-settore-assicurativo/</loc><lastmod>2024-09-12T16:18:08+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/05applicazione-n-2-2-impairment-e-avviamento-per-il-settore-assicurativo/</loc><lastmod>2024-09-12T16:18:09+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/i-trustees-pubblicano-le-conclusioni-sulla-strategy-review-per-commenti/</loc><lastmod>2024-09-12T16:18:06+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/d-lgs-31-marzo-2011-n-56/</loc><lastmod>2024-11-13T17:41:56+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-lifrs-10-lifrs-11-lifrs-12-e-lifrs-13/</loc><lastmod>2024-09-12T16:18:09+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/via-libera-definitivo-al-primo-principio-contabile-per-gli-enti-non-profit/</loc><lastmod>2024-09-12T16:18:09+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-consultative-report-on-the-review-of-the-ifrs-foundations-governance/</loc><lastmod>2024-09-12T16:18:09+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-consultative-report-on-the-review-of-the-ifrs-foundations-governance-2/</loc><lastmod>2024-09-12T16:18:09+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-iasb-supplementary-document-financial-instruments-impairment/</loc><lastmod>2024-09-12T16:18:06+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-sullefrag-draft-comment-letter-on-iasb-supplementary-document-financial-instruments-impairment/</loc><lastmod>2024-09-12T16:18:05+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-la-versione-rivista-dello-ias-19-employee-benefits/</loc><lastmod>2024-09-12T16:18:10+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-amendment-to-ias-1-presentation-of-items-of-other-comprehensive-income/</loc><lastmod>2024-09-12T16:18:10+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-led-improvements-to-ifrss/</loc><lastmod>2024-09-12T16:18:11+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-the-agenda-consultation-2011/</loc><lastmod>2024-09-12T16:18:12+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/approvato-in-via-definitiva-loic-6-ristrutturazione-del-debito-e-informativa-di-bilancio/</loc><lastmod>2024-09-12T16:18:13+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-sul-report-of-the-trustees-strategy-review/</loc><lastmod>2024-09-12T16:18:13+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-report-of-the-trustees-strategy-review/</loc><lastmod>2024-09-12T16:18:14+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubbllica-led-mandatory-effective-date-of-ifrs-9/</loc><lastmod>2024-09-12T16:18:14+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-led-investment-entities/</loc><lastmod>2024-09-12T16:18:15+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-sullefrag-draft-endorsement-advice-su-amendments-to-ias-1/</loc><lastmod>2024-09-12T16:18:15+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-draft-endorsement-advice-su-ias-19-employee-benefits/</loc><lastmod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egative-yield/</loc><lastmod>2024-09-12T16:19:24+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-ifrs-interpretation-committee-tentative-agenda-decision-income-and-expenses-arising-on-financial-instruments-with-a-negative-yield-2/</loc><lastmod>2024-09-12T16:19:25+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-efrag-draft-endorsement-advice-su-iasb-investment-entities-amendments-to-ifrs-10-ifrs-12-and-ias-27/</loc><lastmod>2024-09-12T16:19:26+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-efrag-draft-comment-letter-su-cica-research-paper-toward-a-measurement-framework-for-financial-reporting-by-profit-oriented-entities-2/</loc><lastmod>2024-09-12T16:19:26+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-ifrs-foundation-proposal-to-establish-an-accounting-standards-advisory-forum-2/</loc><lastmod>2024-09-12T16:19:21+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-discussion-paper-efrag-anc-frc-towards-a-disclosure-framework-for-the-notes-2/</loc><lastmod>2024-09-12T16:19:26+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/pubblicata-newsletter-di-aggiornamento-sul-progetto-conceptual-framework/</loc><lastmod>2024-09-12T16:19:29+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/loic-e-i-national-standard-setters-francese-tedesco-e-inglese-insieme-allefrag-invitano-le-imprese-a-partecipare-al-field-test-sullimpatto-del-nuovo-ifrs-9/</loc><lastmod>2024-09-12T16:19:30+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-led-novation-of-derivatives-and-continuation-of-hedge-accounting-proposed-amendments-to-ias-39-and-ifrs-9/</loc><lastmod>2024-09-12T16:19:29+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-efrag-draft-comment-letter-su-iasb-impact-of-the-review-draft-general-hedge-accounting-on-macro-hedge-accounting/</loc><lastmod>2024-09-12T16:19:29+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-efrag-draft-comment-letter-su-iasb-impact-of-the-review-draft-general-hedge-accounting-on-macro-hedge-accounting-2/</loc><lastmod>2024-09-12T16:19:29+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/regolamento-ue-1832013-che-adotta-le-modifiche-allifrs-1-finanziamenti-pubblici/</loc><lastmod>2024-09-12T16:19:31+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-led-financial-instruments-expected-credit-losses/</loc><lastmod>2024-09-12T16:19:32+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/pubblicata-la-seconda-newsletter-di-aggiornamento-sul-conceptual-framework/</loc><lastmod>2024-09-12T16:19:32+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-led-defined-benefit-plans-employee-contributions-proposed-amendments-to-ias-19-employee-benefits/</loc><lastmod>2024-09-12T16:19:32+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-request-for-information-su-rate-regulation/</loc><lastmod>2024-09-12T16:19:33+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/regolamento-ue-3012013-che-adotta-i-miglioramenti-ai-principi-contabili-internazionali-ciclo-2009-2011/</loc><lastmod>2024-09-12T16:19:34+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/regolamento-ue-3132013-che-adotta-guida-alle-disposizioni-transitorie-modifiche-agli-ifrs-10-11-e-12/</loc><lastmod>2024-09-12T16:19:39+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/xbrl-italia-pubblica-in-consultazione-la-tassonomia-per-la-nota-integrativa/</loc><lastmod>2024-09-12T16:19:35+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/loic-e-i-national-standard-setters-di-francia-germania-e-uk-insieme-allefrag-pubblicano-i-primi-tre-bulletin-sul-progetto-conceptual-framework/</loc><lastmod>2024-09-12T16:19:39+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/loic-e-i-national-standard-setters-francese-tedesco-e-inglese-insieme-allefrag-invitano-le-imprese-a-partecipare-al-field-test-sul-modello-di-impairment-degli-strumenti-finanziari/</loc><lastmod>2024-09-12T16:19:41+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/pubblicata-la-terza-newsletter-di-aggiornamento-sul-conceptual-framework/</loc><lastmod>2024-09-12T16:19:41+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/iasb-pubblica-led-regulatory-deferral-accounts/</loc><lastmod>2024-09-12T16:19:41+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-efrag-draft-comment-letter-su-ed-classification-and-measurement-limited-amendments-to-ifrs-9/</loc><lastmod>2024-09-12T16:19:35+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-efrag-draft-comment-letter-su-iasb-ed-equity-method-share-of-other-net-asset-changes-proposed-amendments-to-ias-28/</loc><lastmod>2024-09-12T16:19:35+01:00</lastmod></url><url><loc>https://www.fondazioneoic.eu/commenti-oic-su-efrag-draft-comment-letter-su-ia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