News

OIC pubblica in consultazione la bozza del principio contabile “Passaggio ai principi contabili nazionali”

L’OIC ha deciso di pubblicare in consultazione la bozza del principio contabile “Passaggio ai principi contabili nazionali”. La bozza propone le modalità di redazione del primo bilancio redatto secondo le disposizioni del codice civile e dei principi contabili nazionali da parte di una società che in precedenza redigeva il bilancio in conformità ad altre regole Si prega di inviare commenti entro...

IASB consults on amendments to IFRS 17

IASB has published Exposure draft Amendments to IFRS 17. The proposals do not change the fundamental principles of the Standard. In the light of the proposed amendments, the Board has also proposed to defer the effective date of the Standard by one year to 2022. The comment deadline is 25 September...

Reminder: Consultazione sul Discussion Paper Ricavi

Il 12 febbraio 2019 l’OIC ha pubblicato in consultazione il Discussion Paper Ricavi. Si prega di inviare commenti entro il 30 giugno 2019 all’indirizzo e-mail staffoic@fondazioneoic.it oppure cliccando qui

OIC comments on EFRAG draft comment letter on IASB ED Interest Rate Benchmark Reform

The OIC comment letter on EFRAG draft comment letter on IASB ED Interest Rate Benchmark Reform is now available. The same comments are send to the IASB. Please find the document herewith attached.

OIC comments on IFRS Interpretation Committee Tentative agenda decisions – March 2019

The OIC comment letter on IFRS Interpretation Committee tentative agenda decisions of March 2019 is now available. Please find the document herewith attached.

IASB proposes annual improvements to IFRS Standards

IASB has published proposed narrow-scope amendments to four IFRS Standards as part of its maintenance and improvements of the Standards. The four proposed amendments regard: IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 9 Financial Instruments, Illustrative Examples accompanying IFRS 16 Leases and IAS 41 Agriculture. The comment deadline is 20 August...

OIC comments on IASB ED Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37)

The OIC comment letter on IASB Exposure Draft Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37) is now available. Please find the document herewith attached.

IASB proposes amendments to IFRS standards on financial instruments

The IASB has published for public comment proposed changes to the old and new financial instruments Standards, IAS 39 and IFRS 9, in light of the reform of interest rate benchmarks such as interbank offer rates (IBORs). The comment deadline on the ED Interest Rate Benchmark Reform is 17 June 2019.