Home » OIC Informa » News

News

IASB issues ED International Tax Reform—Pillar Two Model Rules (Proposed Amendments to IAS 12)

The IASB has proposed amendments to IAS 12 Income Taxes: International Tax Reform—Pillar Two Model Rules. The proposed amendments aim to provide temporary relief from accounting for deferred taxes arising from the imminent implementation of the Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD). For further information, please refer to the IASB...

Corporate Sustainability Reporting Directive published in the Official Journal

The Directive 2022/2464/EU of the European Parliament and of the Council of 14 December 2022, published in the Official Journal of the European Union L 332 on 16 December 2022, amends Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability...

Executive Board Meeting – 16 November 2022

Sorry, this entry is only available in Italiano.

OIC pubblica in consultazione il Documento Interpretativo 11

L’OIC pubblica in consultazione il Documento Interpretativo 11 “Decreto Legge 21 giugno 2022, n.73 (convertito con Legge 4 agosto 2022, n. 122) Aspetti contabili relativi alla valutazione dei titoli non immobilizzati” Si prega di inviare commenti entro il 2 novembre 2022 all’indirizzo e-mail staffoic@fondazioneoic.it Si allega il documento.

Executive Board Meeting – 13 October 2022

Il Consiglio di Gestione dell’Organismo Italiano di Contabilità (OIC), riunitosi a Roma il 13 ottobre 2022 sotto la presidenza di Angelo Casò, ha approvato le modifiche che dovranno essere riportate nel testo definitivo del principio contabile OIC n. 34 “Ricavi” posto in consultazione nel novembre dello scorso anno. È stato anche deciso di rinviare di un anno, dal primo gennaio 2023 al primo gennaio 2024,...

EFRAG publishes the Discussion Paper on Accounting for Variable Consideration

EFRAG has published a Discussion Paper on Accounting for Variable Consideration. TheDiscussion Paper identifies the accounting issues about variable consideration faced by purchaser entities. Comments are welcome by 31 May 2023. For further information, please refer to the EFRAG...

IASB pubblica modifiche all’IFRS 16 Lease Liability in a Sale and Leaseback

The IASB has  issued “Lease Liability in a Sale and Leaseback“, which amends IFRS 16 Leases, that adds to requirements explaining how a company accounts for a sale and leaseback after the date of the transaction. For futher information, please refer to the IASB...

OIC comments on EFRAG Discussion Paper Better Information on Intangibles – Which is the best way to go?

The OIC comment letter on EFRAG Discussion Paper Better Information on Intangibles – Which is the best way to go? is now available. Please find the document herewith attached.
Copyright 2024 Fondazione Organismo Italiano Contabilità | via Poli, 29 | 00187 Roma | Tel. +39 06 6976681 | Fax +39 06 69766830 | C.F. 97269140584 | Privacy | Legal Notice