Commission Regulation (EU) No 2022/1392 of 11 August 2022 adopts Amendments to IAS 12

The Commission Regulation (EU) No 2022/1392 of 11 August 2022, published in the Official Journal of the European Union L 211 on 12 August 2022, adopts amendments to IAS 12 Income Taxes. Those amendments...

OIC comments on EFRAG Exposure Drafts of drafts of European Sustainability Reporting Standards

OIC comments on EFRAG consultation on Exposure Drafts of drafts of European Sustainability Reporting Standards are now available. Please find also the press release herewith...

OIC comments on ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures

The OIC comment letter on ISSB ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures is now available. Please find the document...

OIC-EFRAG joint outreach event sugli Exposure Drafts delle bozze di European Sustainability Reporting Standards

In data 5 luglio 2022 si è tenuto il joint outreach event, organizzato dall’OIC e dall’EFRAG sulla consultazione sugli Exposure Drafts delle bozze di European Sustainability Reporting...

Chiarimenti sull’OIC 16 Immobilizzazioni materiali

L’OIC ha ricevuto una richiesta di chiarimento in merito alla classificazione dei beni materiali. Il quesito posto è se le disposizioni dell’OIC 16 “Immobilizzazioni materiali” sulla classificazione...
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