New OIC Event: “The Financial Statements of Social Security Funds: Guidelines on Contribution Receivables and the Transition to Accrual Accounting”

The OIC is organizing an event focused on the guidelines for social security contribution receivables and the transition to accrual accounting.

OIC publishes for public consultation the Draft Interpretative Document No.12

Due Date: 12/03/2026

L’OIC has released for public consultation the draft Interpretative Document No.

Directive (EU) regards certain corporate sustainability reporting requirements

Today the Directive (EU) 2026/470, amending Directives 2006/43, 2013/34, 2022/2464 and 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements, is published in the Official Journal of the European Union and it will come into force on the twentieth day after its publication.

Commission Regulation 2026/338 endorsing IFRS 18 Presentation and Disclosure in Financial Statements

The European Union has published in its Official Journal a Commission Regulation 2026/338 endorsing IFRS 18 Presentation and Disclosure in Financial Statements.

EFRAG pubblica in consultazione la DCL sull’ED dello IASB sugli Emendamenti all’IFRS 9 e all’IFRS 7 in tema di “Risk Mitigation Accounting”

Due Date: 22/06/2026

EFRAG has published its Draft Comment Letter (‘DCL’) on the IASB’s Exposure Draft (ED’) Risk Mitigation Accounting-Proposed amendments to IFRS 9 and IFRS 7 (‘RMA’).

New guidance for companies issued by the Revenue Agency–OIC joint working group

Technical factsheets have been published providing operational guidance on two specific cases: the possibility of retrospectively applying a Business Combination Under Common Control under IFRS; and the accounting and tax treatment of stock option and grant plans by entities applying national accounting standards.