News

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”

Sorry, this entry is only available in Italiano.

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.

OIC pubblica la risposta definitiva al quesito in merito all’OIC 21

L’OIC pubblica la versione definitiva della risposta al quesito in merito alla classificazione nell’attivo immobilizzato oppure nell’attivo circolante di partecipazioni acquisite per essere gestite e valorizzate in un arco temporale di medio-lungo periodo per poi essere cedute.

Save the Date – Webinar on IFRS Foundation Consultation Paper on Sustainability Reporting

L’OIC invita a partecipare al webinar 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. Interverranno rappresentanti dell’OIC, delle Autorità e dei principali stakeholder interessati al reporting non finanziario per uno scambio di opinioni sull’eventuale ruolo dell’IFRS Foundation in campo...

IASB publishes the Discussion Paper Business Combinations under Common Control

The IASB has launched a public consultation on possible new accounting requirements for mergers and acquisitions involving companies within the same group—business combinations under common control. The Discussion Paper Business Combinations under Common Control is open for comments until 1 September 2021. For more information please refer to the IASB...

IASB consults on Lease Liability in a Sale and Leaseback (Proposed Amendments to IFRS 16)

The IASB has proposed to amend IFRS 16 Leases by specifying how a company measures the lease liability in a sale and leaseback transaction. The Exposure Draft Lease Liability in a Sale and Leaseback (Proposed Amendments to IFRS 16) is open for comments until 29 March 2021. For further information please refer to the IASB...

Save the date – Joint outreach event on the IASB Discussion Paper “Business Combination: Disclosures, Goodwill and Impairment

OIC, EFRAG and IASB are very pleased to invite you to the joint outreach event on the IASB Discussion Paper “Business Combinations: Disclosures, Goodwill and Impairment” on 25 November 2020. This event will be a public online webinar with representatives from the OIC, EFRAG and the IASB, and two panels of experts. There is no charge for the participation. The event will be in Italian. Please find...