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OIC comments on EFRAG draft endorsement advice on IASB Definition of a Business (Amendments to IFRS 3)

The OIC comment letter on EFRAG draft endorsement advice on the IASB Definition of a Business (Amendments to IFRS 3) is now available. Please find the document herewith attached.

OIC pubblica in consultazione documenti interpretativi in tema di valutazione di titoli non immobilizzati e rivalutazione dei beni d’impresa

L’OIC ha deciso di pubblicare in consultazione le bozze dei seguenti documenti: - Interpretativo n. 4: Decreto Legge 23 ottobre 2018, n.119 (convertito con Legge 17 dicembre 2018, n. 136). Aspetti contabili relativi alla valutazione dei titoli non immobilizzati - Interpretativo n. 5: Legge 30 dicembre 2018, n. 145 (legge di bilancio 2019). Aspetti contabili della rivalutazione dei beni d’impresa Si prega...

OIC pubblica in consultazione il Discussion Paper Ricavi

L’OIC ha deciso di pubblicare in consultazione il Discussion Paper Ricavi con lo scopo di raccogliere contributi da parte degli stakeholder sulle questioni contabili di portata generale in tema di rilevazione dei ricavi. I Discussion Paper hanno una finalità meramente consultiva e non contengono posizioni o orientamenti assunti dall’OIC. Conseguentemente, i Discussion Paper non possono essere utilizzati quale...

Commission Regulation (EU) No 2019/237 adopts “Long Term Interests in Associates and Joint Ventures (Amendments to IAS 28)”

The Commission Regulation (EU) No 2019/237 of 8 February 2019 published in the Official Journal of the European Union L 39 on 11 February 2019, adopts Long Term Interests in Associates and Joint Ventures (Amendments to IAS 28). The objective of the amendments is to clarify that the impairment requirements of IFRS 9 Financial Instruments apply to Long Term Interests in Associates and Joint Ventures. Each company...

OIC comments on IFRS Interpretations Committee tentative agenda decisions – November 2018

The OIC comment letter on IFRS Interpretation Committee tentative agenda decisions of November 2018 is now available. Please find the document herewith attached.

OIC comments on IASB Discussion Paper Financial Instruments with Characteristics of Equity

The OIC comment letter on IASB Discussion Paper “Financial Instruments with Characteristics of Equity” is now available. Please find the document herewith attached.

OIC comments on EFRAG DEA on IASB Definition of Material (Amendments to IAS 1 and IAS 8)

The OIC comment letter on EFRAG draft endorsement advice on the IASB Definition of Material (Amendments to IAS 1 and IAS 8) is now available. Please find the document herewith attached.

OIC issues amendments on some accounting standards

The OIC Executive Board has approved amendments on some accounting standards: - OIC 28 Patrimonio netto - OIC 32 Strumenti finanziari derivati. Please note that OIC 7 I certificati verdi has been withdrawn. The amendments are applied to financial statements for financial years beginning on 1 January 2018
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