OIC pubblica documento Interpretativo n. 9 (sospensione ammortamenti)

Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n. 9 “Legge 13 ottobre 2020, n.126 – Disposizioni transitorie in materia di principi di redazione del...

OIC pubblica documento Interpretativo n. 7 (rivalutazioni)

Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n. 7 “Legge 13 ottobre 2020, n. 126 Aspetti contabili della rivalutazione dei beni d’impresa e delle...

IASB issues Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)

IASB has extended by one year the application period of the practical expedient in IFRS 16 Leases to help lessees accounting for covid-19-related rent concessions. The amendment is effective for annual...

IASB issues the Request for Information Third Agenda Consultation

IASB has published a consultation document to seek views on what the Board’s priorities should be over the next five years. The Request for Information Third Agenda Consultation is open for comments until 27...

IASB issues ED Disclosure Requirements in IFRS Standards – A Pilot Approach

IASB is seeking public comments on a new approach to developing disclosure requirements in IFRS Standards. The Board has tested this new approach using two IFRS Standards—IFRS 13 Fair Value Measurement and...
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