Executive Board Meeting – 16 November 2022

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OIC pubblica in consultazione il Documento Interpretativo 11

L’OIC pubblica in consultazione il Documento Interpretativo 11 “Decreto Legge 21 giugno 2022, n.73 (convertito con Legge 4 agosto 2022, n. 122) Aspetti contabili relativi alla valutazione dei titoli...

Executive Board Meeting – 13 October 2022

Il Consiglio di Gestione dell’Organismo Italiano di Contabilità (OIC), riunitosi a Roma il 13 ottobre 2022 sotto la presidenza di Angelo Casò, ha approvato le modifiche che dovranno essere riportate nel...

EFRAG publishes the Discussion Paper on Accounting for Variable Consideration

EFRAG has published a Discussion Paper on Accounting for Variable Consideration. TheDiscussion Paper identifies the accounting issues about variable consideration faced by purchaser entities. Comments are...

IASB pubblica modifiche all’IFRS 16 Lease Liability in a Sale and Leaseback

The IASB has  issued “Lease Liability in a Sale and Leaseback“, which amends IFRS 16 Leases, that adds to requirements explaining how a company accounts for a sale and leaseback after the date of...

OIC comments on EFRAG Discussion Paper Better Information on Intangibles – Which is the best way to go?

The OIC comment letter on EFRAG Discussion Paper Better Information on Intangibles – Which is the best way to go? is now available. Please find the document herewith attached.
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