News

Commission Regulation (EU) No 2019/20175 adopts amendments to references in the conceptual framework in IFRSs

The Commission Regulation (EU) No 2019/2075 of 29 November 2019, published in the Official Journal of the European Union L 316 on 6 December 2019, adopts amendments to references in the conceptual framework in International Financial Reporting Standards. The objective of the amendments is to update existing references in several standards and interpretations to previous frameworks with references to the revised...

OIC launches survey on leasing

Il Decreto Legislativo 139/2015 non ha apportato alcun cambiamento alla vigente disciplina per la contabilizzazione dei contratti di leasing. Le ragioni di tale scelta sono illustrate nella Relazione al D.lgs. 139/2015 nella quale si spiega che “si è ritenuto … preferibile mantenere l’attuale impianto normativo in attesa che si definisca il quadro regolatorio internazionale sul leasing e si possa, quindi,...

OIC comments on IASB ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction

The OIC comment letter on IASB ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2

The OIC comment letter on EFRAG draft comment letter on IASB ED Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2 is now available. Please find the document herewith attached.

Reminder: consultazione sulla bozza del principio contabile “Passaggio ai principi contabili nazionali”

Il 16 luglio l’OIC ha pubblicato in consultazione la bozza del principio contabile “Passaggio ai principi contabili nazionali”. Si prega di inviare commenti entro il 15 ottobre 2019 all’indirizzo email...

OIC reply to European LAB Consultation on future projects

The OIC reply to EFRAG European LAB Consultation on future projects is now available. Please find the document herewith attached.

22/10/2019 – Final programme now available for Joint Investor Outreach Event in Milan

Have a look at our final programme and register four our Joint Investor Outreach Event on should climate change impact accounting and what is new in accounting for insurance for investors and analysts. OIC presents the final programme of our Joint Investor Outreach Event taking place in Milan on 22 October 2019 in partnership with EFFAS, EFRAG and AIAF. After the success of the Joint Investor Outreach Event in 2018,...

IASB issues Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)

The IASB has published “Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)”, which amends some specific hedge accounting requirements to provide relief from potential effects of the uncertainty caused by the IBOR reform. The amendments come into effect from 1 January 2020 but companies may choose to apply them earlier. For further information, please refer to the IASB...