OIC publishes comment letter for IFRS 18 endorsement

OIC publishes its comment letter to EFRAG for the endorsement of IFRS 18 Presentation and Disclosure in Financial Statements.

SAVE THE DATE and PROGRAMME- OIC event “The Cash-Flows Statement: empirical evidences and possible future challenges”

Organismo Italiano di Contabilità is organizing an event to present the results of a research project on the Cash Flows Statement, launched in collaboration with the Osservatorio sui Bilanci e sulla Comunicazione Economico-Finanziaria.

OIC press release on Omnibus

OIC publishes the press release related to the Omnibus Package issued by the European Commission.

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 proposals on Omnibus initiative

OIC publishes proposals regarding the sustainability matter related to the Omnibus initiative.

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.

OIC comments on IFRS IC Tentative Agenda Decision and comment letters: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38)

OIC published the comments to IASB  on IFRS IC Tentative Agenda Decision and comment letters: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38).

Questionario Targeted Amendments Provisions

Due Date: 10/02/2025

Last November, the IASB has published a consultation on some narrow amendments to IAS 37 – Provisions, Contingent Liabilities and Contingent Assets.

OIC’comments on EFRAG DCL on ED IASB Equity Method and on EFRAG DEA on IASB Amendments to IFRS 7 and IFRS 9

OIC published the comments to EFRAG on: Draft Comment Letter on IASB ED Equity Method of Accounting AIS 28 Investments in Associates and Joint Ventures (revised 202x) ; and Draft Endorsement Advice on IASB Amendments to IFRS 7 and IFRS 9 about “Contracts referencing Nature-dependent Electricity”.