IASB issues ED Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11)

The IASB published for public consultation the exposure draft Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11) in order to clarify both the...

OIC comments on EFRAG draft endorsement advice on IASB Clarifications to IFRS 15

The OIC comment letter on EFRAG draft endorsement advice on IASB Clarifications to IFRS 15 is now available. Please find the document herewith attached.

IASB issues Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)

The IASB issued amendments to IFRS 2 Share-based Payment, clarifying how to account for certain types of share-based payment transactions. Companies are required to apply the amendments for annual periods...

OIC Annual report

Si è tenuta oggi a Roma presso l’Hotel Ambasciatori Palace la presentazione della relazione sull’attività 2015 dell’OIC. Al convegno, oltre al Presidente del Consiglio di Sorveglianza dell’OIC,...

Pubblicate in consultazione le bozze dell’OIC 14 Disponibilità liquide, dell’OIC 20 Titoli di debito e dell’OIC 21 Partecipazioni

Nell’ambito del progetto di aggiornamento dei principi contabili nazionali, avviato a seguito delle disposizioni contenute nel decreto legislativo 139/2015 di recepimento della direttiva 34/2013/UE, si...
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