News

OIC comments on EFRAG Discussion Paper Better Information on Intangibles – Which is the best way to go?

The OIC comment letter on EFRAG Discussion Paper Better Information on Intangibles – Which is the best way to go? is now available. Please find the document herewith attached.

Commission Regulation (EU) No 2022/1491 of 8 September 2022 adopts amendments to IFRS 17

The Commission Regulation (EU) No 2022/1491 of 8 September 2022, published in the Official Journal of the European Union L 234 on 9 September 2022, adopts amendments to IFRS 17 Insurance contracts. The amendment to the transition requirements in IFRS 17 allows companies to overcome one-time classification differences of comparative information of the previous reporting period upon initial application of IFRS 17...

Commission Regulation (EU) No 2022/1392 of 11 August 2022 adopts Amendments to IAS 12

The Commission Regulation (EU) No 2022/1392 of 11 August 2022, published in the Official Journal of the European Union L 211 on 12 August 2022, adopts amendments to IAS 12 Income Taxes. Those amendments clarify how companies are to account for deferred taxes on transactions such as leases and decommissioning obligations and aim to reduce diversity in the reporting of deferred tax assets and liabilities on leases and...

OIC comments on EFRAG Exposure Drafts of drafts of European Sustainability Reporting Standards

OIC comments on EFRAG consultation on Exposure Drafts of drafts of European Sustainability Reporting Standards are now available. Please find also the press release herewith attached.

OIC comments on ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures

The OIC comment letter on ISSB ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures is now available. Please find the document herewith attached.

OIC-EFRAG joint outreach event sugli Exposure Drafts delle bozze di European Sustainability Reporting Standards

In data 5 luglio 2022 si è tenuto il joint outreach event, organizzato dall’OIC e dall’EFRAG sulla consultazione sugli Exposure Drafts delle bozze di European Sustainability Reporting Standards. All’evento sono intervenuti i rappresentanti dell’OIC, dell’EFRAG, del MEF e un panel di esperti. Si allega il materiale presentato all’evento e le registrazioni degli interventi.   Indirizzo di saluto del...

Chiarimenti sull’OIC 16 Immobilizzazioni materiali

L’OIC ha ricevuto una richiesta di chiarimento in merito alla classificazione dei beni materiali. Il quesito posto è se le disposizioni dell’OIC 16 “Immobilizzazioni materiali” sulla classificazione hanno carattere precettivo o meno. In particolare, si chiede all’OIC di chiarire se le imbarcazioni da diporto, che non rientrano tra i beni materiali elencati dall’OIC 16 all’interno delle singole voci...

Programme – OIC-EFRAG joint outreach event on Exposure Drafts on Draft European Sustainability Reporting Standards

OIC and EFRAG will hold a joint outreach event on 5 July 2022, from 14.30 to 18.00, to discuss the EFRAG Exposure Drafts on Draft European Sustainability Reporting Standards (ESRS). The event will be in Italian. Please find atteched the Programme. Please register for the event...