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....

European Commission launched a public consultation on the review of the Non-Financial Reporting Directive

The European Commission launched a public consultation on the review of the Non-Financial Reporting Directive (Directive 2014/95/EU). Stakeholders shall submit their views about potential revisions of the NFRD...

IASB issues amendments to IAS 1 Classification of Liabilities as Current or Non-current

The IASB has issued narrow-scope amendments to IAS 1 Presentation of Financial Statements: Classification of Liabilities as Current or Non-current to clarify how to classify debt and other liabilities as...

OIC publishes the December newsletter

Si pubblica la Newsletter di dicembre che fornisce un’informativa sulle novità che attengono alla materia contabile. Nella presente Newsletter è contenuta una bozza di risposta ad una richiesta di...
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