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University of Ferrara, EFFAS, EFRAG, ICAS Joint case study-based Survey on Intangibles

EFFAS, EFRAG and ICAS support a new research project by the University of Ferrara that addresses crucial information gaps affecting current company reporting of intangible assets. The project aims to obtain the opinion of preparers, users, and other relevant stakeholders, on the preparation and use of the information on intangibles, through a case-study-based survey. Stakeholders’ participation in the...

OIC pubblica documento Interpretativo n. 8 (continuità aziendale)

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EFRAG published reports on development of EU Sustainability Reporting Standards

EFRAG publisged two reports, prepared in response to the mandates given by the European Commission on 25 June 2020 to EFRAG and to EFRAG Board President Jean-Paul Gauzès. The reports set out recommendations to the European Commission for the ela​boration of possible EU sustainability reporting standards​ and for possible changes to EFRAG’s governance an​​d funding if it were to become the EU...

IASB issues amendments to IAS 1, IFRS Practice Statement 2 and IAS 8

The IASB issued narrow-scope amendments to IFRS Standards: - Disclosure of Accounting Policies—Amendments to IAS 1 and IFRS Practice Statement 2 - Definition of Accounting Estimates—Amendments to IAS 8 The amendments will help companies to improve accounting policy disclosures so that they provide more useful information to investors and other primary users of the financial statements and to distinguish changes...

IASB issues ED Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)

The IASB has published for consultation a proposal to extend by one year the application period of the amendment to IFRS 16 Leases issued in 2020 to help lessees accounting for covid-19-related rent concessions. The deadline for submitting comments on the Exposure Draft Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16) is 25 February 2021. For further information, please refer to...

OIC comments on EFRAG draft endorsement advice on IFRS 17 Insurance Contracts

The OIC comment letter on EFRAG draft endorsement advice on IASB IFRS 17 Insurance Contracts, as amended in June 2020, is now available. Please find the document herewith attached.

IASB issues ED Regulatory Assets and Regulatory Liabilities

The IASB has published proposals for a new accounting standard that would require companies subject to rate regulation to give investors better information about their financial performance. The proposed Standard would replace IFRS 14 Regulatory Deferral Accounts. The deadline for comments on the Exposure Draft Regulatory Assets and Regulatory Liabilities is 30 June 2021. For further information, please refer to the...

OIC pubblica in consultazione la bozza della comunicazione sulle modalità di contabilizzazione dei bonus fiscali

L’OIC pubblica in consultazione la bozza di 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 edilizi“. Si prega di inviare eventuali...
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