OIC pubblica il nuovo principio contabile OIC 5 – Bilanci di liquidazione

The Italian Accounting Body (OIC) releases the new accounting standard OIC 5 – Liquidation Financial Statements.

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 accounting treatment of crypto-currencies The accounting treatment of the exclusive right of use of an infrastructure.

The European Commission adopts the delegated acts on simplified ESRS and the voluntary standard

On 3 July 2026, the European Commission adopted the delegated acts on the simplified ESRS (European Sustainability Reporting Standards) and the voluntary standard (Link).

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 responds to the European Commission on the draft delegated acts regarding the new sustainability standards and the voluntary standard

The OIC has published its comment letter in response to the European Commission’s consultation on the draft delegated acts concerning the new sustainability standards (revised ESRS) and the voluntary standard.

OIC presents research awards at the EAA in Prague

In recent days, OIC President Michele Pizzo attended the annual Congress of the European Accounting Association (EAA) in Prague, where he presented research awards of €5,000 each.

OIC publishes its clarification response regarding the accounting treatment of decommissioning and restoration provisions

The Italian Accounting Body (Organismo Italiano di Contabilità – OIC) has published its clarification response regarding the accounting treatment of decommissioning and restoration provisions.

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.