The EC publishes draft delegated acts on simplified sustainability standards (Revised ESRS) and the voluntary sustainability standard for consultation

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.

OIC publishes the final text of Interpretative Document No.12

The Italian Accounting Standard Setter (OIC) has published the final text of Interpretative Document No.

OIC has published a draft of amendments to OIC 32

Due Date: 31/05/2026

The OIC has published a draft of amendments to OIC 32 – Financial Derivative Instruments for public consultation.

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 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.