Meeting of the Board of Directors – 27 November 2023

The summary of the meeting of the Board of Directors of 27 November 2023 is now available.

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 available. Please find the letter herewith attached.

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...
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