OIC comments on EFRAG DP Accounting for Variable Consideration from a purchaser’s perspective

OIC comments on EFRAG Discussion Paper Accounting for Variable Consideration from a purchaser’s perspective is now...

OIC comments on EFRAG draft comment letter on IASB ED Annual Improvements – Volume 11

OIC comments on EFRAG draft comment letter on IASB ED Annual Improvements – Volume 11 is now available. Please find the letter herewith attached.

OIC pubblica in consultazione la bozza di risposta ad un quesito in merito all’OIC 34 Ricavi

L’OIC ha ricevuto e discusso una richiesta di chiarimento in merito alla possibilità di applicare le disposizioni dell’OIC 34 per distinguere se una società agisce per conto proprio o per conto di terzi...

Commission Regulation (EU) No 2023/2579 of 20 November 2023 adopts amendments to IFRS 16

The Commission Regulation (EU) No 2023/2579 of 20 November 2023, published in the Official Journal of the European Union L series on 21 November 2023, adopts amendments to IFRS 16 Leases. The amendments to...

Commission Regulation (EU) No 2023/2468 of 8 November 2023, published in the Official Journal of the European Union L series on 9 November 2023, adopts amendments to IAS 12 Income Taxes

The Commission Regulation (EU) No 2023/2468 of 8 November 2023, published in the Official Journal of the European Union L series on 9 November 2023, adopts amendments to IAS 12 Income Taxes. The amendments...

EFRAG roundtable discussions on the proactive research project Statement of Cash Flows

EFRAG’s organised roundtable discussions on the proactive research project Statement of Cash Flows. There are 3 different types of roundtables, focusing on different stakeholder groups: • Financial...
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