OIC publishes for public consultation the Draft Interpretative Document No.12

Due Date: 12/03/2026

L’OIC has released for public consultation the draft Interpretative Document No.

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 possibility of retrospectively applying a Business Combination Under Common Control under IFRS; and the accounting and tax treatment of stock option and grant plans by entities applying national accounting standards.

OIC publishes a document setting out guidelines contribution receivables of pension funds

The Italian Accounting Standards Board (OIC) has published a document setting out guidelines on contribution receivables of pension funds, resulting from inter-institutional cooperation between the Parliamentary Commission for the oversight of the activities of entities managing mandatory pension and social security schemes and the OIC itself.

OIC publishes the opinion submitted to MASE on the accounting treatment of the Energy Release 2.0 mechanism

The OIC has published the opinion submitted to MASE on the accounting treatment of the Energy Release 2.

EFRAG launches survey for preparers from rate-regulated non-energy sectors on expected IFRS X impacts

Due Date: 31/03/2026

EFRAG has launched a new survey aimed at preparers from European rate-regulated entities operating outside the energy sector and likely to fall within the scope of the forthcoming IFRS X standard Regulatory Assets and Regulatory Liabilities.

Press release event ““OIC towards simplification: accounting and sustainability standards tailored to the needs of small and medium-sized enterprises”

The OIC event titled “OIC towards simplification: accounting and sustainability standards tailored to the needs of small and medium-sized enterprises” was held today, with the participation of members of Parliament, leading figures from the financial sector, and representatives of major industry associations.

OIC has published the Feedback Statement on accounting simplifications for small enterprises

The Italian Accounting Standards Setter (OIC) has published the Feedback Statement on accounting simplifications for small enterprises.

SAVE THE DATE – OIC event “OIC towards simplification: accounting and sustainability principles adapted to the needs of small and medium-sized enterprises”

The OIC is organizing an event on the subject of simplification as support for smaller businesses.

OIC publishes its comment letter to EFRAG Draft Amended ESRS

The Organismo Italiano di Contabilità has published its comment letter to EFRAG Draft Amended ESRS Attached the comment letter