News

OIC comments on EFRAG draft comment letter on IASB ED Classification of Liabilities as Current or Non-current—Deferral of Effective Date – (Proposed amendment to IAS 1)

The OIC comment letter on EFRAG draft comment letter on IASB ED Classification of Liabilities as Current or Non-current—Deferral of Effective Date – (Proposed amendment to IAS 1) is now available. The same comments have been sent to the IASB. Please find the document herewith attached.

OIC comments on EFRAG draft endorsement advice on IASB Covid-19-Related Rent Concessions – Amendment to IFRS 16

The OIC comment letter on EFRAG draft endorsement advice on IASB Covid-19-Related Rent Concessions (Proposed amendments to IFRS 16) is now available. Please find the document herewith attached.

Esito della riunione del Consiglio di Gestione del 14 maggio 2020

Si informa che il Consiglio di Gestione dell’OIC nella riunione del 14 maggio u.s., ha approvato: - la costituzione del Gruppo di lavoro sui principi contabili per il Terzo settore. Il Gruppo è composto da: Sebastiano Busiello, Alessandro Fischetti, Francesco Guarna Capogrossi, Enrico Leccisi, Mario Moiso, Marina Montaldi, Roberto Museo, Monica Poletto, Matteo Pozzoli, Elena Tenuta - il piano di lavoro nazionale...

OIC avvia la post-implementation review dell’OIC 32

Il principio contabile OIC 32 “Strumenti finanziari derivati” (OIC 32) è stato emesso nel 2016 ed è applicabile a partire dal 1° gennaio 2016. Nel 2017 e nel 2018 il principio è stato oggetto di alcuni emendamenti per tenere conto delle segnalazioni applicative ricevute dagli operatori. Tenuto conto della complessità intrinseca dei profili connessi al trattamento contabile degli strumenti finanziari...

IASB issues narrow-scope amendments to IFRS Standards

The IASB has issued several small amendments to IFRS Standards. The package of amendments includes narrow-scope amendments to three Standards as well as the Board’s Annual Improvements: - Amendments to IFRS 3 Business Combinations update a reference in IFRS 3 to the Conceptual Framework for Financial Reporting without changing the accounting requirements for business combinations. - Amendments to IAS 16 Property,...

OIC comments on EFRAG draft comment letter on IASB ED Interest Rate Benchmark Reform—Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)

The OIC comment letter on EFRAG draft comment letter on IASB ED Interest Rate Benchmark Reform—Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) is now available. The same comments have been sent to the IASB. Please find the document herewith attached.

IASB issues ED Exposure Draft Classification of Liabilities as Current or Non-current—Deferral of Effective Date

The IASB has proposed to defer by one year the effective date of Classification of Liabilities as Current or Non-current, which amends IAS 1 Presentation of Financial Statements. The IAS 1 amendments were issued in January 2020, effective for annual reporting periods beginning on or after 1 January 2022. However, in response to the covid-19 pandemic, the Board is proposing to provide companies with more time to...

Esito della riunione del Consiglio di Gestione

Si informa che il Consiglio di Gestione dell’OIC nella riunione del 4 maggio u.s., ha approvato: - la comunicazione in risposta ad una richiesta di chiarimento in merito alla redazione del test di impairment, per il bilancio al 31 dicembre 2019, secondo le previsioni dell’OIC 9 “Svalutazioni per perdite durevoli di valore delle immobilizzazioni materiali e immateriali”. La Comunicazione è stata...