Pubblicate in consultazione la bozza di OIC 11 Finalità e postulati del bilancio d’esercizio e proposte di emendamenti agli OIC

  Il Consiglio di Gestione dell’OIC ha approvato la pubblicazione in consultazione: - della bozza di OIC 11 Finalità e postulati del bilancio d’esercizio, - di proposte di emendamenti ad...

IASB issues Amendments to IFRS 9 Prepayment Features with Negative Compensation and Amendments to IAS 28 Long-term Interests in Associates and Joint Ventures

The IASB has issued amendments to IFRS 9 Financial Instruments and to IAS 28 Investments in Associates and Joint Ventures to aid implementation. The amendments to IFRS 9 Prepayment Features with Negative...

Stakeholder conference EFRAG-OIC

The Joint EFRAG – OIC event on impact analysis and better communication held in Rome. Please find the press release herewith attached.

Programme for the EFRAG-OIC Stakeholder Conference on 9 October 2017

​The full programme for the EFRAG-OIC stakeholder event in Rome on Impact-Analysis and Better Communication in Financial Reporting is now available. The event will take place on Monday, 9 October 2017 from...

IASB issues Practice Statement Making Materiality Judgements

The IASB has issued the guidance “IFRS Practice Statement 2 Making Materiality Judgements” on how to make materiality judgements. The Practice Statement gathers all the materiality requirements in...
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