Archive
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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.
OIC publishes its comment letter to IFRS IC
Organismo Italiano di Contabilità has published its comment letter in response to the IFRS IC Tentative Agenda Decision regarding how a parent company applying IFRS 18 identifies its main business activity for the purposes of its separate financial statements.
OIC publishes a document setting out guidelines contribution receivables of pension funds
The Italian Accounting Standards Board (OIC) has published a document setting out guidelines on contribution receivables of pension funds, resulting from inter-institutional cooperation between the Parliamentary Commission for the oversight of the activities of entities managing mandatory pension and social security schemes and the OIC itself.
OIC publishes the opinion submitted to MASE on the accounting treatment of the Energy Release 2.0 mechanism
The OIC has published the opinion submitted to MASE on the accounting treatment of the Energy Release 2.