Commission Regulation (EU) No 2019/20175 adopts amendments to references in the conceptual framework in IFRSs

The Commission Regulation (EU) No 2019/2075 of 29 November 2019, published in the Official Journal of the European Union...

OIC launches survey on leasing

Il Decreto Legislativo 139/2015 non ha apportato alcun cambiamento alla vigente disciplina per la contabilizzazione dei contratti di leasing. Le ragioni di tale scelta sono illustrate nella Relazione al D.lgs....

OIC comments on IASB ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction

The OIC comment letter on IASB ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2

The OIC comment letter on EFRAG draft comment letter on IASB ED Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2 is now available. Please find the document...

Reminder: consultazione sulla bozza del principio contabile “Passaggio ai principi contabili nazionali”

Il 16 luglio l’OIC ha pubblicato in consultazione la bozza del principio contabile “Passaggio ai principi contabili nazionali”. Si prega di inviare commenti entro il 15 ottobre 2019...

OIC reply to European LAB Consultation on future projects

The OIC reply to EFRAG European LAB Consultation on future projects is now available. Please find the document herewith attached.
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