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.
Category: National Activity
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In this section
• Current national accounting
• OIC Projects
• Documents open to comment
• Archive national accounting
• Other document OIC
• Regulations
Survey PIR OIC 34 – Revenues
Due Date: 30/09/2025
As part of the post-implementation review of accounting standard OIC 34 – Revenues, the OIC publishes a questionnaire to gather opinions on the first application of OIC 34, issued in 2023 and applicable starting January 1, 2024.
OIC publishes its decision on a request on OIC 34
OIC publishes the response to the request for clarification on the application of paragraphs A.
OIC published the Interpretative Document 11 – updated
The OIC has published Interpretative Document 11 – updated for the 2024 financial statements – “Accounting aspects related to the valuation of non-fixed securities.
Commission Delegated Directive (EU) 2023/2775 of 17 October 2023
The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023, published in the Official Journal of the European Union L series on 21 December 2023, amends Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups
D.Lgs. 18 agosto 2015, n. 139
Decreto Legislativo 18 agosto 2015, n. 139 “Attuazione della direttiva 2013/34/UE relativa ai bilanci d’esercizio, ai bilanci consolidati e alle relative relazioni di talune tipologie di imprese, recante modifica della direttiva 2006/43/CE e abrogazione delle direttive 78/660/CEE e 83/349/CEE, per la parte relativa alla disciplina del bilancio di esercizio e di quello consolidato per le societa’ di capitali e gli altri soggetti individuati dalla legge”, pubblicato in Gazzetta Ufficiale n.
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013
The Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013, published in the Official Journal of the European Union L 182 on 29 June 2013, on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC