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Agenda of the OIC educational event su IFRS 18 e IFRS 19

OIC is organizing an educational event to illustrate the new requirements on Financial Statements presentation and disclosure: IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 Subsidiaries without Public Accountability: Disclosures. The event will take place on Thursday, 18 July 2024 from 4.30pm to 7pm CEST in Rome at Luiss Business School – Villa Blanc Via Nomentana, 216. The event,...

Directive 2024/1760/EU of the European Parliament and of the Council of 13 June 2024

The Directive 2024/1760/EU of the European Parliament and of the Council of 13 June 2024, published in the Official Journal of the European Union, Series L, on 5 July 2024, on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. Member States shall adopt and publish, by 26 July 2026, the laws, regulations and administrative provisions necessary to comply with...

Save the date – OIC educational event on IFRS 18 and IFRS 19

OIC is organizing an educational event to illustrate the new requirements on Financial Statements presentation and disclosure: IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 Subsidiaries without Public Accountability: Disclosures. The event will take place on Thursday, 18 July 2024 from 4.30pm to 7pm CEST in Rome at Luiss Business School – Villa Blanc Via Nomentana, 216. Among...

IASB publishes Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)

IASB has issued “Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7“. These amendments respond to feedback from the 2022 Post-implementation Review of the Accounting Standard and clarify the requirements in areas where stakeholders have raised concerns, or where new issues have emerged since IFRS 9 was issued. The amendments are effective for...

EFRAG finalizes three ESRS Implementation Guidances

EFRAG has finalized its first three ESRS Implementation Guidance documents issued reflecting the outcome of the public feedback: - EFRAG IG Materiality Assessment, - EFRAG IG 2 Value Chain, - EFRAG IG 3 ESRS Datapoints + Accompanying Explanatory...

OIC comments on EFRAG LSME Exposure Draft and VSME Exposure Draft

Si pubblicano i commenti che l’OIC ha inviato all’EFRAG su LSME Exposure Draft e VSME Exposure Draft. Si allega il documento.

Meeting of the Board of Directors on 28 May 2024

A summary of the meeting of the Board of Directors held on 28 May 2024 is now available.  

Commission Regulation (EU) No 2024/1317 of 15 May 2024, Commission Regulation (EU) No 2024/1317 of 15 May 2024 adopts Supplier Finance Arrangement (Amendments to IAS 7 and IFRS 7)

The Commission Regulation (EU) No 2024/1317 of 15 May 2024, published in the Official Journal of the European Union L series on 16 May 2024, adopts “Supplier Finance Arrangement”, that amends IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures. The amendments introduced disclosure requirements about a company’s supplier finance arrangements. Each company shall apply the amendments,...
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