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OIC pubblica in consultazione il Discussion Paper Ricavi

L’OIC ha deciso di pubblicare in consultazione il Discussion Paper Ricavi con lo scopo di raccogliere contributi da parte degli stakeholder sulle questioni contabili di portata generale in tema di rilevazione dei ricavi. I Discussion Paper hanno una finalità meramente consultiva e non contengono posizioni o orientamenti assunti dall’OIC. Conseguentemente, i Discussion Paper non possono essere utilizzati quale...

Commission Regulation (EU) No 2019/237 adopts “Long Term Interests in Associates and Joint Ventures (Amendments to IAS 28)”

The Commission Regulation (EU) No 2019/237 of 8 February 2019 published in the Official Journal of the European Union L 39 on 11 February 2019, adopts Long Term Interests in Associates and Joint Ventures (Amendments to IAS 28). The objective of the amendments is to clarify that the impairment requirements of IFRS 9 Financial Instruments apply to Long Term Interests in Associates and Joint Ventures. Each company...

OIC comments on IFRS Interpretations Committee tentative agenda decisions – November 2018

The OIC comment letter on IFRS Interpretation Committee tentative agenda decisions of November 2018 is now available. Please find the document herewith attached.

OIC comments on IASB Discussion Paper Financial Instruments with Characteristics of Equity

The OIC comment letter on IASB Discussion Paper “Financial Instruments with Characteristics of Equity” is now available. Please find the document herewith attached.

OIC comments on EFRAG DEA on IASB Definition of Material (Amendments to IAS 1 and IAS 8)

The OIC comment letter on EFRAG draft endorsement advice on the IASB Definition of Material (Amendments to IAS 1 and IAS 8) is now available. Please find the document herewith attached.

OIC issues amendments on some accounting standards

The OIC Executive Board has approved amendments on some accounting standards: - OIC 28 Patrimonio netto - OIC 32 Strumenti finanziari derivati. Please note that OIC 7 I certificati verdi has been withdrawn. The amendments are applied to financial statements for financial years beginning on 1 January 2018

Milan FICE joint outreach event – Summary report

EFRAG and the OIC have published a summary report on the joint outreac​h event on 7 November 2018 on the IASB’s Discussion Paper ‘Financial Instruments with Characteristics of Equity’. ​The OIC and EFRAG organised a public joint outreach event on 7 November 2018 in Milan. Th​e IASB participated in the event that addressed the IASB’s DP. The discussion also covered the preliminary views...

Call for candidates for members of the​ new Project Task Force on Climate-related Reporting

​​The European Reporting Lab@EFRAG’s first project will be on climate-related reporting, consistent with the European Commission’s (EC) Action Plan Financing Sustainable Growth. The European Reporting Lab@EFRAG is looking for candidates for the Task Force. The Task Force will assess the current state of play for climate-related reporting by European companies and assess the current and potential...
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