Save the date – Joint outreach event on the IASB Exposure Draft “Regulatory Assets and Regulatory Liabilities”

OIC, EFRAG and IASB are very pleased to invite you to the joint outreach event on the IASB Exposure Draft...

Published the proposal to amend Non financial Reporting Directive

The European Commission has published the proposal to amend the directive concerning the disclosure of non-financial information. Among the novelties, the proposal provides for (i) the extension of the scope...

IASB issues ED Lack of Exchangeability (Proposed Amendments to IAS 21)

IASB has published for public consultation ED Lack of Exchangeability,which proposes amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates. IAS 21 sets out the exchange rate a company uses...

OIC pubblica documento Interpretativo n. 9 (sospensione ammortamenti)

Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n. 9 “Legge 13 ottobre 2020, n.126 – Disposizioni transitorie in materia di principi di redazione del...

OIC pubblica documento Interpretativo n. 7 (rivalutazioni)

Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n. 7 “Legge 13 ottobre 2020, n. 126 Aspetti contabili della rivalutazione dei beni d’impresa e delle...

IASB issues Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)

IASB has extended by one year the application period of the practical expedient in IFRS 16 Leases to help lessees accounting for covid-19-related rent concessions. The amendment is effective for annual...
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