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Commission Regulation (EU) No 2021/1421 adopts Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)

The Commission Regulation (EU) No 2021/1421 of 30 August 2021, published in the Official Journal of the European Union L 305 on 31 August 2021, adopts “Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)”. Each company shall apply the amendments as from 1 April 2021 for financial years starting, at the latest, on or after 1 January...

OIC comments on IFRS Interpretation Committee Tentative agenda decisions – giugno 2021

The OIC comment letter on the IFRS Interpretation Committee’s tentative agenda decisions of June 2021, is now available. Please find the document herewith attached.

OIC pubblica in consultazione la bozza del Principio contabile per gli Enti del Terzo Settore

A seguito dell’incarico, ricevuto nel corso del 2020 dal Ministero dell’Economia e Finanze, sentito il Ministero del Lavoro e delle politiche sociali, di valutare le problematiche contabili connesse al decreto legislativo 117/2017 (Codice del Terzo settore), concernente la disciplina del Terzo Settore, l’OIC pubblica in consultazione la bozza del principio contabile di riferimento per gli enti del...

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...

OIC comments on EFRAG draft comment letter on IASB DP Business Combination under Common Control

The OIC comment letter on EFRAG draft comment letter on IASB DP Business Combination under Common Control, is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Lack of Exchangeability (Proposed amendments to IAS 21)

The OIC comment letter on EFRAG draft comment letter on IASB ED Lack of Exchangeability (Proposed amendments to IAS 21), is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Regulatory Assets and Regulatory Liabilities

The OIC comment letter on EFRAG draft comment letter on IASB ED Regulatory Assets and Regulatory Liabilities, is now available. Please find the document herewith attached.

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...
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