OIC pubblica in consultazione Documento Interpretativo 10 e Emendamenti ai principi contabili nazionali

L’OIC pubblica in consultazione i seguenti documenti: - Documento Interpretativo 10 “Legge 30 dicembre 2021, n. 234 – Aspetti contabili delle norme fiscali introdotte in tema di rivalutazione e...

OIC issues OIC 35 Accounting Standard on ETS

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva il principio contabile OIC 35 sugli Enti del Terzo Settore (ETS) volto a recepire le specificità del settore no-profit nei loro...

OIC comments on EFRAG draft comment letter on IASB ED Subsidiaries without Public Accountability: Disclosures

The OIC comment letter on EFRAG draft comment letter on IASB ED Subsidiaries without Public Accountability: Disclosures, is now available. The same comments have been sent to the IASB. Please find the document...

OIC comments on EFRAG draft comment letter on IASB ED Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)

The OIC comment letter on EFRAG draft comment letter on IASB ED Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19), is now available. The same comments...

Appointed the Chair of the International Sustainability Standards Board

The Trustees of the IFRS Foundation announced the appointment of Emmanuel Faber to serve as Chair of the International Sustainability Standards Board (ISSB), effective 1 January 2022. For further information,...
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