News

EFRAG&OIC joint outreach event on IASB Exposure Draft on Financial Instruments with Characteristics of Equity

In data 12 marzo 2024 presso la Torre PwC di Milano, si è tenuto l’EFRAG&OIC joint outreach event sull’Exposure Draft dello IASB “Financial Instruments with Characteristics of Equity”. All’evento sono intervenuti i rappresentanti dell’OIC, dell’EFRAG e dello IASB ed un panel di esperti che ha discusso le proposte dello IASB nel corso di una tavola rotonda. Le registrazioni degli interventi e il...

Save the Date – OIC, EFRAG, Assonime and Università Luiss Guido Carli 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 and may be...

IASB consults on Addendum to ED Third edition of the IFRS for SMEs Accounting Standard

IASB has published for public comment the Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard, which supplements the exposure draft published in September 2022. The proposals in the Exposure Draft would update the IFRS for SMEs Accounting Standard and reflect improvements made to the full IFRS Accounting Standards. The deadline for comments is 31 July...

OIC comments on EFRAG draft comment letter on IASB ED Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)

OIC comments on EFRAG draft comment letter on IASB ED Financial Instruments with Characteristics of Equity – Proposed amendments to IAS 32, IFRS 7 and IAS 1 is now available. Same comments have been sent also to IASB. Please find the letter herewith attached.

Pubblicati Emendamenti ai principi contabili nazionali e Documento Interpretativo 11 aggiornato

Al termine del due process previsto dallo Statuto, si pubblicano i testi definitivi di: - Emendamenti ai principi contabili nazionali, che contiene modifiche all’OIC 12 Composizione e schemi del bilancio di esercizio, OIC 15 Crediti, OIC 16 Immobilizzazioni Materiali, OIC 19 Debiti, OIC 25 Imposte sul reddito, OIC 31 Fondi per rischi e oneri e TFR -  Documento Interpretativo n. 11 “Aspetti...

OIC publishes Italian translation of the ED Voluntary standard for non-listed small- and medium-sized undertakings

Al fine di agevolare la partecipazione alla consultazione sull’ED Voluntary standard for non-listed small- and medium-sized undertakings da parte degli operatori nazionali, l’OIC, d’intesa con l’EFRAG, ha curato la traduzione in lingua italiana della bozza di standard. Nello svolgimento della traduzione si è tenuto conto della terminologia utilizzata nelle versioni ufficiali in lingua italiana...

IASB consults on ED Business Combinations—Disclosures, Goodwill and Impairment (Proposed Amendments to IFRS 3 and IAS 36)

IASB has published a package of proposals aimed at enhancing the information companies provide to investors about acquisitions. The comment period for the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment (Proposed Amendments to IFRS 3 and IAS 36) is open until 15 July...

Meeting of the Board of Directors of 26 February 2024

The summary of the meeting of the Board of Directors of 26 February 2024 is now available.