Short survey on principles of disclosure

  • OIC (Italy Organismo Italiano di Contabilità) (lt blue) Image

18 Dec, 2014

The Italian standard-setter Organismo Italiano di Contabilità (OIC) is helping the IASB to understand preparers' views on the IASB's project on priciples of disclosure, which is undertaken with the view of bringing IAS 1, IAS 7 and IAS 8 into one standard. To this end the OIC is conducting a short survey.

The objective of the survey is to determine whether there are aspects of IAS 8 Accounting policies, Changes in Accounting Estimates and Errors that should be changed when they will be brought into this new standard. It has two sections:

  • Practical experience with application of IAS 8
  • A possible alternative approach

More information about the online survey is available on the OIC website. It should take approximately 30 minutes to complete and can be completed until 20 February 2015.

The OIC is currently also conducting a survey on accounting changes.

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