News

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,...

OIC comments on IASB ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction

The OIC comment letter on IASB ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2

The OIC comment letter on EFRAG draft comment letter on IASB ED Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2 is now available. Please find the document herewith attached.

Reminder: consultazione sulla bozza del principio contabile “Passaggio ai principi contabili nazionali”

Il 16 luglio l’OIC ha pubblicato in consultazione la bozza del principio contabile “Passaggio ai principi contabili nazionali”. Si prega di inviare commenti entro il 15 ottobre 2019 all’indirizzo email...