12 February 2021
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...
12 February 2021
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...
8 February 2021
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.
28 January 2021
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...
25 January 2021
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...
25 January 2021
L’OIC pubblica in consultazione la bozza del documento Interpretativo n. 9 Legge 13 ottobre 2020, n.126 “Disposizioni transitorie in materia di principi di redazione del bilancio – sospensione ammortamenti”
Si prega di inviare commenti entro il 10 febbraio 2021 all’indirizzo e-mail staffoic@fondazioneoic.it
21 January 2021
Si informa che l’Associazione Italiana degli Analisti Finanziari (AIAF), in occasione del 50° anno dalla sua fondazione, ha organizzato per il 25 gennaio 2021, alle ore 11.30, un importante evento digitale gratuito, destinato a tutta la comunità finanziaria.
Il Presidente dell’AIAF, Davide Grignani, insieme al direttore di Class CNBC Andrea Cabrini ripercorreranno i cinquant’anni di AIAF...
19 January 2021
The OIC comment letter on IASB Discussion Paper Business Combinations— Disclosures, Goodwill and Impairment is now available.
Please find the document herewith attached.