OIC’s comments on EFRAG draft comment letter on IASB ED Revenue from Contracts with Customers

Directive 2012/6/UE amending the Directive 78/660/EEC as regards micro-entities published

Publication of newsletter internazionale – February 2012

OIC’s comments on EFRAG endorsement advices on IFRS 10, IFRS 11, IFRS 12, IAS 27 and IAS 28

IASB issues Amendments to IFRS 1 – Government Loans

• Draft of second accounting principle on not-for-profit entities out for consultation
• EDs of the national accounting standards on Environmental certificates published for public comments
• The first set of national accounting standards issued for public comment
• EFRAG and OIC issue a discussion paper “Accounting for Business Combinations under Common Control”

• Commenti OIC sul documento dell'OIV - Impairment test dell’avviamento in contesti di crisi finanziaria e reale – Linee guidaOIC's comment on OIV paper - Impairment test dell’avviamento in contesti di crisi finanziaria e reale – Linee guida" >OIC's comment on OIV paper - Impairment test dell’avviamento in contesti di crisi finanziaria e reale – Linee guida
• Commenti OIC sull’EFRAG draft comment letter su IASB ED Revenue from Contracts with CustomersOIC's comments on EFRAG draft comment letter on IASB ED Revenue from Contracts with Customers" >OIC's comments on EFRAG draft comment letter on IASB ED Revenue from Contracts with Customers
• Commenti OIC sull'EFRAG endorsement advices su IFRS 10, IFRS 11, IFRS 12, IAS 27 e IAS 28OIC's comments on EFRAG endorsement advices on IFRS 10, IFRS 11, IFRS 12, IAS 27 and IAS 28" >OIC's comments on EFRAG endorsement advices on IFRS 10, IFRS 11, IFRS 12, IAS 27 and IAS 28
• Commenti OIC sull’EFRAG draft endorsement advice on the Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32 and IFRS 7) OIC's comments on EFRAG draft endorsement advice on the Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32 and IFRS 7) " >OIC's comments on EFRAG draft endorsement advice on the Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32 and IFRS 7)
• Commenti OIC sullo IASB ED Transition Guidance (Proposed amendments to IFRS 10) OIC's comments on IASB ED Transition Guidance (Proposed amendments to IFRS 10)" >OIC's comments on IASB ED Transition Guidance (Proposed amendments to IFRS 10)
• Commenti OIC sull’EFRAG draft comment letter su IASB ED Investment EntitiesOIC's comments on EFRAG draft comment letter on IASB ED Investment Entities" >OIC's comments on EFRAG draft comment letter on IASB ED Investment Entities
• Commenti OIC sull’EFRAG draft endorsement advice su IFRS 13OIC's comments on EFRAG draft endorsement advice on IFRS 13" >OIC's comments on EFRAG draft endorsement advice on IFRS 13
• Commenti OIC sull’EFRAG draft comment letter su IASB ED Government Loans – Proposed Amendments to IFRS 1OIC's comments on EFRAG draft comment letter on IASB ED Government Loans – Proposed Amendments to IFRS 1" >OIC's comments on EFRAG draft comment letter on IASB ED Government Loans – Proposed Amendments to IFRS 1
• Commenti OIC sull’EFRAG draft endorsement advice su Amendments to IAS 12 Deferred Tax: Recovery of Underlying AssetsOIC's comments on EFRAG draft endorsement advice on Amendments to IAS 12 Deferred Tax: Recovery of Underlying Assets" >OIC's comments on EFRAG draft endorsement advice on Amendments to IAS 12 Deferred Tax: Recovery of Underlying Assets
• Commenti OIC a IASB Request for Views Agenda Consultation 2011OIC's comments on IASB Request for Views Agenda Consultation 2011" >OIC's comments on IASB Request for Views Agenda Consultation 2011
• Commenti OIC sull’EFRAG draft comment letter su IASB ED Deferral of mandatory effective date of IFRS 9OIC's comments on IASB ED Deferral of mandatory effective date of IFRS 9" >OIC's comments on IASB ED Deferral of mandatory effective date of IFRS 9
• Commenti OIC su IFRS IC tentative agenda decision su IAS 12OIC's comments on IFRS IC tentative agenda decision on IAS 12" >OIC's comments on IFRS IC tentative agenda decision on IAS 12
• Commenti OIC su IASB ED Improvements to IFRSsOIC's comments on IASB ED Improvements to IFRSs" >OIC's comments on IASB ED Improvements to IFRSs
• Commenti OIC sul DP EFRAG/ASB Considering the Effects of Accounting StandardsOIC's comments on DP EFRAG/ASB Considering the Effects of Accounting Standards" >OIC's comments on DP EFRAG/ASB Considering the Effects of Accounting Standards
• Commenti OIC su EFRAG draft endorsement advice su IAS 19 Employee BenefitsOIC's comments on EFRAG draft endorsement advice on IAS 19 Employee Benefits" >OIC's comments on EFRAG draft endorsement advice on IAS 19 Employee Benefits