Commission Regulation (UE) 2020/551 adopts Definition of a Business (Amendments to IFRS 3)

The Commission Regulation (EU) No 2020/551 of 21 April 2020, published in the Official Journal of the European Union L 127 on 22 April 2020, adopts Definition of a Business (Amendments to IFRS 3) in order to...

Nominato il nuovo Consiglio di Sorveglianza dell’OIC

Il Collegio dei Fondatori dell’OIC ha nominato il nuovo Consiglio di Sorveglianza per il prossimo triennio, riconfermando il dott. Paolo Gnes nella carica di Presidente. Il Consiglio di Sorveglianza nelle...

IASB issues ED Interest Rate Benchmark Reform—Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16

The IASB has proposed amendments to IFRS Standards to assist companies in providing useful information to investors about the effects of interest rate benchmark reform on financial statements. The...

OIC publishes OIC 33 “Passaggio ai principi contabili nazionali”

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva il principio contabile OIC 33 Passaggio ai principi contabili nazionali. Il principio disciplina le modalità di redazione del primo bilancio...

IASB issues Discussion Paper Business Combinations – Disclosures, Goodwill and Impairment

The IASB has published a Discussion Paper on possible improvements to the information companies report about acquisitions of businesses to help investors assess how successful those acquisitions have been....
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