OIC OIC responds to the EFRAG DEA on amendments to IAS 28

The comments sent by OIC in response to EFRAG’s preparatory document on IASB’s amendments to IAS 28 are now published.

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 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.

The IASB has postponed the consultation on the Risk Mitigation Accounting Model

Due Date: 30/11/2026

The IASB has postponed the consultation deadline for the “Exposure Draft sul Risk Mitigation Accounting model to 30 November 2026.

OIC comments to IAS 28 Amendments

OIC publishes its comment letter to IASB Amendments to IAS 28.

OIC comments to EFRAG on IAS 28 amendments

OIC publishes its comment letter in response to EFRAG’s Draft Comment Letter on the IASB’s amendments to IAS 28.

IASB consults on clarifying the fair value option in IAS 28

Due Date: 20/04/2026

The International Accounting Standards Board (IASB) has published a consultation proposing targeted amendments to clarify which investments a company is eligible to measure using the fair value option in IAS 28 Investments in Associates and Joint Ventures.

Commission Regulation 2026/338 endorsing IFRS 18 Presentation and Disclosure in Financial Statements

The European Union has published in its Official Journal a Commission Regulation 2026/338 endorsing IFRS 18 Presentation and Disclosure in Financial Statements.