IASB issues ED General Presentation and Disclosure

The IASB has published the Exposure Draft General Presentation and Disclosures, that proposes: - to provide three new profit subtotals in the statement of profit or loss - to disclose management performance...

Commission Regulation (EU) No 2019/20175 adopts amendments to references in the conceptual framework in IFRSs

The Commission Regulation (EU) No 2019/2075 of 29 November 2019, published in the Official Journal of the European Union L 316 on 6 December 2019, adopts amendments to references in the conceptual framework in...

OIC launches survey on leasing

Il Decreto Legislativo 139/2015 non ha apportato alcun cambiamento alla vigente disciplina per la contabilizzazione dei contratti di leasing. Le ragioni di tale scelta sono illustrate nella Relazione al D.lgs....

OIC comments on IASB ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction

The OIC comment letter on IASB ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now available. Please find the document herewith attached.

OIC comments on EFRAG draft comment letter on IASB ED Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2

The OIC comment letter on EFRAG draft comment letter on IASB ED Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2 is now available. Please find the document...
Copyright 2020 Fondazione Organismo Italiano Contabilità | via Poli, 29 | 00187 Roma | Tel. +39 06 6976681 | Fax +39 06 69766830 | C.F. 97269140584 | Privacy | Legal Notice