OIC pubblica il nuovo principio contabile OIC 5 – Bilanci di liquidazione
The Italian Accounting Body (OIC) releases the new accounting standard OIC 5 – Liquidation Financial Statements.
Category: Featured
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New guidance for companies issued by the Revenue Agency–OIC joint working group
Technical factsheets have been published providing operational guidance on two specific cases: The accounting treatment of crypto-currencies The accounting treatment of the exclusive right of use of an infrastructure.
The European Commission adopts the delegated acts on simplified ESRS and the voluntary standard
On 3 July 2026, the European Commission adopted the delegated acts on the simplified ESRS (European Sustainability Reporting Standards) and the voluntary standard (Link).
OIC published its comment letter to the Discussion Paper on the Connectivity
The Organismo Italiano Contabilità has published its comment letter to the EFRAG consultation on the connectivity connectivity of financial and sustainability reporting.
OIC responds to the European Commission on the draft delegated acts regarding the new sustainability standards and the voluntary standard
The OIC has published its comment letter in response to the European Commission’s consultation on the draft delegated acts concerning the new sustainability standards (revised ESRS) and the voluntary standard.
OIC presents research awards at the EAA in Prague
In recent days, OIC President Michele Pizzo attended the annual Congress of the European Accounting Association (EAA) in Prague, where he presented research awards of €5,000 each.
OIC publishes its clarification response regarding the accounting treatment of decommissioning and restoration provisions
The Italian Accounting Body (Organismo Italiano di Contabilità – OIC) has published its clarification response regarding the accounting treatment of decommissioning and restoration provisions.
The IASB has published the new accounting standard IFRS 20 – Regulatory Assets and Regulatory Liabilities
The IASB has published the new accounting standard IFRS 20 – Regulatory Assets and Regulatory Liabilities, which governs rate-regulated activities.
OIC has published its comment letter in response to EFRAG consultation on KPI for SME’s project
The Organismo Italiano di Contabilità has published its comment letter in response to the Draft Assessment Report issued for public consultation by EFRAG, which aimed to assess whether the market is interested in a potential voluntary template containing key information for small businesses.