News

Commission Regulation (EU) No 2024/1317 of 15 May 2024, Commission Regulation (EU) No 2024/1317 of 15 May 2024 adopts Supplier Finance Arrangement (Amendments to IAS 7 and IFRS 7)

The Commission Regulation (EU) No 2024/1317 of 15 May 2024, published in the Official Journal of the European Union L series on 16 May 2024, adopts “Supplier Finance Arrangement”, that amends IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures. The amendments introduced disclosure requirements about a company’s supplier finance arrangements. Each company shall apply the amendments,...

IASB issues IFRS 19 Subsidiaries without Public Accountability: Disclosures

IASB has issued a new IFRS Accounting Standard for subsidiaries: IFRS 19 Subsidiaries without Public Accountability: Disclosures. The new standard permits eligible subsidiaries to use IFRS Accounting Standards with reduced disclosures.

IASB consults on ED Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)

IASB has published the Exposure Draft Contracts for Renewable Electricity, proposing narrow-scope amendments to ensure that financial statements more faithfully reflect the effects that renewable electricity contracts have on a company. The proposals amend IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. The Exposure Draft is open for comments untile 7 August 2024. For further information,...

Directive 2024/1306/EU of the European Parliament and of the Council of 29 April 2024

The Directive 2024/1306/EU of the European Parliament and of the Council of 29 April 2024, published in the Official Journal of the European Union, Series L, on 8 May 2024, amends Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country...

OIC ricerca 2 Technical Manager

L’Organismo Italiano di Contabilità sta cercando 2 Technical manager da inserire nel suo staff tecnico: - 1 in campo di principi contabili nazionali ed internazionali - 1 in campo di principi di sostenibilità europei ed internazionali Per informazioni sul profilo cercato e sull’inquadramento contrattuale proposto, si allegano gli avvisi di selezione. Si prega di inviare la candidatura entro il 31 maggio 2024...

Programme – OIC, EFRAG, Assonime and Luiss University joint outreach event “SMEs Voluntary Sustainability Reporting: EFRAG Exposure Draft and Data Demands from Financial Sector and Large Understakings“

OIC, EFRAG, Assonime and Luiss University invite to the joint outreach event “SMEs Voluntary Sustainability Reporting: EFRAG Exposure Draft and Data Demands from Financial Sector and Large Understakings“ The event will take place on Friday, 10 May 2024 from 09:30 to 13:00 in Rome at Luiss Campus at Viale Romania, 32. There is no charge for the participation. The event will be in Italian. Please find herewith...

OIC pubblica in consultazione la bozza del Principio contabile OIC 5 – Bilanci di Liquidazione

L’OIC pubblica in consultazione la bozza del Principio contabile OIC 5 – Bilanci di Liquidazione. La necessità di aggiornamento del principio nasce dalle criticità riscontrate dagli operatori nell’applicazione delle disposizioni attualmente in vigore. Nell’attuale OIC 5 la finalità del bilancio di liquidazione è fornire informazioni prognostiche sull’esito della liquidazione, ossia se ci sono...

Webinar VSME: lo standard volontario EFRAG per la rendicontazione di sostenibilità delle PMI – sfide, criticità e prime esperienze

Si informa che l’OIBR, in collaborazione con l’EFRAG, l’OIC e il CNDCEC, ha organizzato il webinar “VSME: lo standard volontario EFRAG per la rendicontazione di sostenibilità delle PMI – sfide, criticità e prime esperienze”. L’evento si terrà mercoledì 24 aprile 2024, dalle ore 17:00 alle 18:45. Si allega il programma del webinar con il link per la registrazione.