News

Programme – Outreach event on the proposals of the EFRAG Project Task Force Non-Financial Reporting Standards

A giugno 2020, la Commissione Europea ha richiesto una consulenza tecnica all’EFRAG per un lavoro preparatorio all’elaborazione di possibili standard di informativa non finanziaria nell’ambito della rivisitazione dell’attuale direttiva europea recepita in Italia dal D.lgs. 254/16. A tal fine, a settembre 2020, è stata costituita la Project Task Force – Non-Financial Reporting Standards (PTF-NFRS)...

Commission Regulation (EU) No 2021/25 of 13 January 2021

The Commission Regulation (EU) No 2021/25 of 13 January 2021, published in the Official Journal of the European Union L 11 on 14 January 2021, adopts Interest Rate Benchmark Reform – Phase 2 – Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16. Each company shall apply the amendments referred to in Article, at the latest, as from the commencement date of its first financial year starting on or after 1...

OIC comments on Consultation Document On the ad personam mandate – on potential need for changes to the governance and funding of EFRAG

The OIC comment letter on Consultation Document “On the ad personam mandate – on potential need for changes to the governance and funding of EFRAG“, published by the EFRAG President Jean-Paul Gauzés, is now available. Please find the document herewith attached.

Webinar sul Consultation Paper on Sustainability Reporting pubblicato dall’IFRS Foundation

In data 11 dicembre 2020 si è tenuto il webinar, organizzato dall’OIC, sul Consultation Paper on Sustainability Reporting pubblicato dall’IFRS Foundation. L’evento sarà in streaming l’11 dicembre 2020, dalle 10.00 alle 13.00. All’evento sono intervenuti i rappresentanti dell’OIC, delle Autorità e dei principali stakeholder interessati al reporting non finanziario per uno scambio di opinioni...

OIC comments on IFRS Foundation Consultation Paper on Sustainability Reporting

The OIC comment letter on IFRS Foundation Consultation Paper on Sustainability Reporting is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment

The OIC comment letter on EFRAG draft comment letter on IASB Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment is now available. Please find the document herewith attached.

Outreach event sul Discussion Paper “Business Combinations: Disclosures, Goodwill and Impairment”

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OIC comments on EFRAG draft endorsement advice on IASB Classification of Liabilities as Current or Non-current

The OIC comment letter on EFRAG draft endorsement advice on IASB Classification of Liabilities as Current or Non-current (Amendments to IAS 1) and on draft endorsement advice on IASB Classification of Liabilities as Current or Non-current: Deferral of Effective Date are now available. Please find the documents herewith attached.