OIC comments on IASB ED Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37)

The OIC comment letter on IASB Exposure Draft Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to...

IASB proposes amendments to IFRS standards on financial instruments

The IASB has published for public comment proposed changes to the old and new financial instruments Standards, IAS 39 and IFRS 9, in light of the reform of interest rate benchmarks such as interbank offer...

IFRS Foundation consults on proposed amendments to its Due Process Handbook

The Trustees of the IFRS Foundation are inviting stakeholder comment on proposed amendments to its Due Process Handbook. The main proposed changes are to: - update the procedures relating to the use of effects...

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

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva i seguenti documenti: - Interpretativo n. 4: Decreto Legge 23 ottobre 2018, n.119 (convertito con Legge 17 dicembre 2018, n. 136). Aspetti...

Reminder: Consultazione sul Discussion Paper Ricavi

Il 12 febbraio 2019 l’OIC ha pubblicato in consultazione il Discussion Paper Ricavi. Si prega di inviare commenti entro il 30 giugno 2019 all’indirizzo e-mail staffoic@fondazioneoic.it oppure cliccando...

Commission Regulation (EU) No 2019/412 adopts “Annual Improvements to International Financial Reporting Standards 2015-2017 Cycle”

The Commission Regulation (EU) No 2019/412 of 14 March 2019, published in the Official Journal of the European Union L 73 on 15 March 2019, adopts “Annual Improvements to International Financial Reporting...
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