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OIC pubblica documento Interpretativo n. 9 (sospensione ammortamenti)

Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n. 9 “Legge 13 ottobre 2020, n.126 – Disposizioni transitorie in materia di principi di redazione del bilancio – sospensione ammortamenti”.

OIC pubblica documento Interpretativo n. 7 (rivalutazioni)

Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n. 7 “Legge 13 ottobre 2020, n. 126 Aspetti contabili della rivalutazione dei beni d’impresa e delle partecipazioni”. Il documento entra in vigore al momento della sua pubblicazione e lo resterà fino a quando la norma in oggetto sarà applicabile.

IASB issues Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)

IASB has extended by one year the application period of the practical expedient in IFRS 16 Leases to help lessees accounting for covid-19-related rent concessions. The amendment is effective for annual reporting periods beginning on or after 1 April 2021

IASB issues the Request for Information Third Agenda Consultation

IASB has published a consultation document to seek views on what the Board’s priorities should be over the next five years. The Request for Information Third Agenda Consultation is open for comments until 27 September 2021. For further information, please refer to the IASB...

IASB issues ED Disclosure Requirements in IFRS Standards – A Pilot Approach

IASB is seeking public comments on a new approach to developing disclosure requirements in IFRS Standards. The Board has tested this new approach using two IFRS Standards—IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits—and has proposed amendments to the disclosure requirements in those Standards in the Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach. These proposals...

University of Ferrara, EFFAS, EFRAG, ICAS Joint case study-based Survey on Intangibles

EFFAS, EFRAG and ICAS support a new research project by the University of Ferrara that addresses crucial information gaps affecting current company reporting of intangible assets. The project aims to obtain the opinion of preparers, users, and other relevant stakeholders, on the preparation and use of the information on intangibles, through a case-study-based survey. Stakeholders’ participation in the...

OIC pubblica documento Interpretativo n. 8 (continuità aziendale)

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EFRAG published reports on development of EU Sustainability Reporting Standards

EFRAG publisged two reports, prepared in response to the mandates given by the European Commission on 25 June 2020 to EFRAG and to EFRAG Board President Jean-Paul Gauzès. The reports set out recommendations to the European Commission for the ela​boration of possible EU sustainability reporting standards​ and for possible changes to EFRAG’s governance an​​d funding if it were to become the EU...
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