This section contains the documents that the OIC has published regarding international accounting standards:
They are available in Italian only.
No reproduction, printing or dissemination is permitted in any form either in whole or in part for commercial purposes of guidances and application documents on international accounting standards published on this site, of whose moral rights the OIC remains the sole owner.
The publishing rights of the documents appearing on this site are attributed exclusively to the publishers Giuffrè Francis Lefebvre, Il Sole 24 Ore SpA, Wolters Kluwer Italy Srl, Seac S.p.A and Centro Studi Castelli S.r.l.