News

OIC pubblica la Comunicazione sulle modalità di contabilizzazione dei bonus fiscali

Al termine del due process statutariamente previsto, l’OIC pubblica la “Comunicazione sulle modalità di contabilizzazione dei bonus fiscali”. La comunicazione trae origine da una richiesta di parere da parte dell’Agenzia delle Entrate avente ad oggetto “le modalità di contabilizzazione per le imprese OIC del cd. Superbonus e altre detrazioni fiscali maturate a fronte di interventi...

IASB issues ED Initial Application of IFRS 17 and IFRS 9—Comparative Information

IASB has proposed a narrow-scope amendment to the transition requirements in IFRS 17 Insurance Contracts  for insurers applying IFRS 17 and IFRS 9 for the first time. The proposed amendment does not affect any other requirements in IFRS 17. The ED Initial Application of IFRS 17 and IFRS 9—Comparative Information is available for comment until 27 September 2021. For further information please refer to the IASB...

IASB issues ED Subsidiaries without Public Accountability: Disclosures

IASB has proposed a new IFRS Standard, the ED  Subsidiaries without Public Accountability: Disclosures, that would permit eligible subsidiaries to apply IFRS Standards with a reduced set of disclosure requirements. The proposed Standard would be available to subsidiaries without public accountability—companies that are not financial institutions or listed on a stock exchange—whose parent company prepares...

Outreach event on the IASB DP Business Combinations under Common Control

On 14 June 2021, OIC, EFRAG and IASB organized a joint outreach event on IASB Discussion Paper “Business Combinations under Common Control”. Representatives from OIC, EFRAG, IASB, CONSOB and a panel of experts have participated to the event. Presentations and video recording of the event are now available.   Welcome speech by Angelo Casò (OIC Executive Board Chairman and EFRAG Board...

14 June 2021 – Joint outreach event on the IASB Discussion Paper Business Combination under Common Control

OIC, EFRAG and IASB are very pleased to invite you to the joint outreach event on the IASB Discussion Paper “Business Combination under Common Control” on 14 June 2021. This event will be a public online webinar with representatives from the OIC, EFRAG, IASB, CONSOB and a panel of experts. There is no charge for the participation. The event will be in Italian, except for the IASB and EFRAG presentations...

OIC comments on the IASB Request for Information on the Post Implementation Review of IFRS 10, IFRS 11 and IFRS 12

The OIC comment letter on IASB Request for Information on the Post Implementation Review di IFRS 10, IFRS 11 and IFRS 12 is now available. Please find the document herewith attached.

IASB issues the ED Management Commentary

The IASB has published for public comment the Exposure Draft Management Commentary. The proposed framework represents a major overhaul of IFRS Practice Statement 1 Management Commentary. It builds on innovations in narrative reporting and would enable companies to bring together in one place the information investors need to assess a company’s long-term prospects. The deadline for comments on the ED Management...

OIC proposes amendments to the accounting standards for cooperative companies

OIC proposes amendments to the accounting standards for cooperative companies. The consultation is open for comment until 16 July 2021. Comments can be sent to staffoic@fondazioneoic.it.