News

OIC pubblica emendamenti al Principio contabile OIC 35 ETS

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva emendamenti al Principio contabile OIC 35 sugli Enti del Terzo Settore (ETS) che consentono a tutti gli enti del terzo settore (ETS) che per la prima volta redigeranno il loro bilancio in base all’OIC 35 di utilizzare le semplificazioni di prima applicazione previste. Si allega il comunicato...

OIC comment on EFRAG draft comment letter on IASB ED International Tax Reform – Pillar Two Model Rules

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Executive Board Meeting – 3 February 2023

Si pubblica un summary della riunione del Consiglio di Gestione del 3 febbraio 2023.

OIC pubblica Documento Interpretativo 11

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva il Documento Interpretativo 11 “Decreto Legge 21 giugno 2022, n.73 (convertito con Legge 4 agosto 2022, n. 122) Aspetti contabili relativi alla valutazione dei titoli non immobilizzati”

Commenti OIC sul draft endorsement advice EFRAG su IASB Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)

The OIC comment letter on EFRAG draft endorsement advice on IASB Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) is now available. Please find the document herewith attached.

IASB issues ED International Tax Reform—Pillar Two Model Rules (Proposed Amendments to IAS 12)

The IASB has proposed amendments to IAS 12 Income Taxes: International Tax Reform—Pillar Two Model Rules. The proposed amendments aim to provide temporary relief from accounting for deferred taxes arising from the imminent implementation of the Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD). For further information, please refer to the IASB...

Corporate Sustainability Reporting Directive published in the Official Journal

The Directive 2022/2464/EU of the European Parliament and of the Council of 14 December 2022, published in the Official Journal of the European Union L 332 on 16 December 2022, amends Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability...

Executive Board Meeting – 16 November 2022

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