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OIC pubblica in consultazione Documento Interpretativo 10 e Emendamenti ai principi contabili nazionali

L’OIC pubblica in consultazione i seguenti documenti: - Documento Interpretativo 10 “Legge 30 dicembre 2021, n. 234 – Aspetti contabili delle norme fiscali introdotte in tema di rivalutazione e riallineamento” - Emendamenti ai principi contabili nazionali conseguenti alla Legge europea 2019-2020 “Disposizioni per l’adempimento degli obblighi derivanti dall’appartenenza dell’Italia...

OIC issues OIC 35 Accounting Standard on ETS

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva il principio contabile OIC 35 sugli Enti del Terzo Settore (ETS) volto a recepire le specificità del settore no-profit nei loro bilanci. In allegato il comunicato stampa

OIC comments on EFRAG draft comment letter on IASB ED Subsidiaries without Public Accountability: Disclosures

The OIC comment letter on EFRAG draft comment letter on IASB ED Subsidiaries without Public Accountability: Disclosures, is now available. The same comments have been sent to the IASB. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)

The OIC comment letter on EFRAG draft comment letter on IASB ED Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19), is now available. The same comments have been sent to the IASB. Please find the document herewith attached.

Appointed the Chair of the International Sustainability Standards Board

The Trustees of the IFRS Foundation announced the appointment of Emmanuel Faber to serve as Chair of the International Sustainability Standards Board (ISSB), effective 1 January 2022. For further information, please refer to the IASB website

The European Commission is calling for candidates for the Chairs of the EFRAG Reporting Boards

The European Commission is calling for candidates for the Chairs of the EFRAG Reporting Boards and has issued two calls for applications for the positions of Chair of the EFRAG Financial Reporting Board and Chair of the EFRAG Sustainability Reporting Board. Applications must be sent no later than 1 February...

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

IASB has issued a narrow-scope amendment “Initial Application of IFRS 17 and IFRS 9—Comparative Information” to the transition requirements in IFRS 17 Insurance Contracts  providing insurers with an option aimed at improving the usefulness of information to investors on initial application of the new Standard. For further information, please refer to the IASB...

OIC comments on IASB ED Management Commentary

The OIC comment letter on IASB ED Management Commentary, is now available. Please find the document herewith attached.
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