Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 regarding the adjustments of the size criteria for undertakings

The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023, published in the Official Journal of the European Union L series on 21 December 2023, amends Directive 2013/34/EU of the European...

Commission Regulation (EU) No 2023/2772 of 31 July 2023 adopts sustainability reporting standards

The Commission Regulation (EU) No 2023/2772 of 31 July 2023, published in the Official Journal of the European Union L series on 22 December 2023, adopts sustainability reporting standards (ESRS) The...

Chiarimento in merito all’OIC 34 Ricavi

Si pubblica la risposta alla 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 prima...

Commission Regulation (EU) No 2023/2822 of 19 December 2023 adopts amendments to IAS 1 Presentation of Financial Statements

The Commission Regulation (EU) No 2023/2822 of 19 December 2023, published in the Official Journal of the European Union L series on 20 December 2023, adopts amendments to IAS 1 Presentation of Financial...

Meeting of the Board of Directors – 18 December 2023

The summary of the meeting of the Board of Directors of 18 December 2023 is now available.
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