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OIC comments on IFRS Interpretation Committee Tentative agenda decisions – giugno 2021

The OIC comment letter on the IFRS Interpretation Committee’s tentative agenda decisions of June 2021, is now available. Please find the document herewith attached.

OIC pubblica in consultazione la bozza del Principio contabile per gli Enti del Terzo Settore

A seguito dell’incarico, ricevuto nel corso del 2020 dal Ministero dell’Economia e Finanze, sentito il Ministero del Lavoro e delle politiche sociali, di valutare le problematiche contabili connesse al decreto legislativo 117/2017 (Codice del Terzo settore), concernente la disciplina del Terzo Settore, l’OIC pubblica in consultazione la bozza del principio contabile di riferimento per gli enti del...

OIC pubblica la Comunicazione sulle modalità di contabilizzazione dei bonus fiscali

Al termine del due process statutariamente previsto, l’OIC pubblica la “Comunicazione sulle modalità di contabilizzazione dei bonus fiscali”. La comunicazione trae origine da una richiesta di parere da parte dell’Agenzia delle Entrate avente ad oggetto “le modalità di contabilizzazione per le imprese OIC del cd. Superbonus e altre detrazioni fiscali maturate a fronte di interventi...

OIC comments on EFRAG draft comment letter on IASB DP Business Combination under Common Control

The OIC comment letter on EFRAG draft comment letter on IASB DP Business Combination under Common Control, is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Lack of Exchangeability (Proposed amendments to IAS 21)

The OIC comment letter on EFRAG draft comment letter on IASB ED Lack of Exchangeability (Proposed amendments to IAS 21), is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Regulatory Assets and Regulatory Liabilities

The OIC comment letter on EFRAG draft comment letter on IASB ED Regulatory Assets and Regulatory Liabilities, is now available. Please find the document herewith attached.

IASB issues ED Initial Application of IFRS 17 and IFRS 9—Comparative Information

IASB has proposed a narrow-scope amendment to the transition requirements in IFRS 17 Insurance Contracts  for insurers applying IFRS 17 and IFRS 9 for the first time. The proposed amendment does not affect any other requirements in IFRS 17. The ED Initial Application of IFRS 17 and IFRS 9—Comparative Information is available for comment until 27 September 2021. For further information please refer to the IASB...

IASB issues ED Subsidiaries without Public Accountability: Disclosures

IASB has proposed a new IFRS Standard, the ED  Subsidiaries without Public Accountability: Disclosures, that would permit eligible subsidiaries to apply IFRS Standards with a reduced set of disclosure requirements. The proposed Standard would be available to subsidiaries without public accountability—companies that are not financial institutions or listed on a stock exchange—whose parent company prepares...
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