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, which governs rate-regulated activities.
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.
Due Date: 31/07/2026
The Organismo Italiano di Contabilità has published for public consultation the draft of the new accounting standard OIC 10 – Statement of Cash Flows.
The Organismo Italiano di Contabilità has organized an educational webinar regarding the consultation launched by the European Commission on the draft delegated acts for simplified sustainability reporting standards (Revised ESRS) and the voluntary sustainability standard.
The European Commission has published for consultation: the draft delegated act regarding simplified sustainability standards (Revised ESRS) and the draft delegated act on the voluntary sustainability standard.
The IFASS meeting, held in Melbourne, Australia, concluded today (having commenced on the 27th).
OIC publishes its comment letter to IASB Amendments to IAS 28.
Due Date: 27/05/2026
Based on the feedback collected from more than 100 stakeholders through various outreach activities and review of the relevant litterature, EFRAG has published its draft Assessment Report on 2 April 2026.