News

OIC publishes OIC 33 “Passaggio ai principi contabili nazionali”

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva il principio contabile OIC 33 Passaggio ai principi contabili nazionali. Il principio disciplina le modalità di redazione del primo bilancio redatto secondo le disposizioni del codice civile e dei principi contabili nazionali da parte di una società che in precedenza redigeva il bilancio in conformità ad altre...

IASB issues Discussion Paper Business Combinations – Disclosures, Goodwill and Impairment

The IASB has published a Discussion Paper on possible improvements to the information companies report about acquisitions of businesses to help investors assess how successful those acquisitions have been. The Board is also seeking feedback on how companies should account for goodwill arising from such transactions. The Discussion Paper Business Combinations – Disclosures, Goodwill and Impairment is open for...

European Commission launched a public consultation on the review of the Non-Financial Reporting Directive

The European Commission launched a public consultation on the review of the Non-Financial Reporting Directive (Directive 2014/95/EU). Stakeholders shall submit their views about potential revisions of the NFRD provisions by 14 May 2020 For more information, please refer to the Commission...

IASB issues amendments to IAS 1 Classification of Liabilities as Current or Non-current

The IASB has issued narrow-scope amendments to IAS 1 Presentation of Financial Statements: Classification of Liabilities as Current or Non-current to clarify how to classify debt and other liabilities as current or non-current. The IASB has set the effective date at January 2022. Early application of the amendments is permitted. For further information, please refer to the IASB...

OIC publishes the December newsletter

Si pubblica la Newsletter di dicembre che fornisce un’informativa sulle novità che attengono alla materia contabile. Nella presente Newsletter è contenuta una bozza di risposta ad una richiesta di chiarimento in merito all’ambito di applicazione del par. 73 dell’OIC 19 Debiti, che tratta dell’eliminazione contabile di un debito. Si prega di fornire eventuali osservazioni su tale bozza di risposta entro il...

IASB issues ED General Presentation and Disclosure

The IASB has published the Exposure Draft General Presentation and Disclosures, that proposes: - to provide three new profit subtotals in the statement of profit or loss - to disclose management performance measures in a single note to the financial statements - new guidance to help companies disaggregate information in the most useful way for investors The proposals would result in a new IFRS Standard that sets...

Commission Regulation (EU) No 2019/20175 adopts amendments to references in the conceptual framework in IFRSs

The Commission Regulation (EU) No 2019/2075 of 29 November 2019, published in the Official Journal of the European Union L 316 on 6 December 2019, adopts amendments to references in the conceptual framework in International Financial Reporting Standards. The objective of the amendments is to update existing references in several standards and interpretations to previous frameworks with references to the revised...

OIC launches survey on leasing

Il Decreto Legislativo 139/2015 non ha apportato alcun cambiamento alla vigente disciplina per la contabilizzazione dei contratti di leasing. Le ragioni di tale scelta sono illustrate nella Relazione al D.lgs. 139/2015 nella quale si spiega che “si è ritenuto … preferibile mantenere l’attuale impianto normativo in attesa che si definisca il quadro regolatorio internazionale sul leasing e si possa, quindi,...