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.
On 3 July 2026, the European Commission adopted the delegated acts on the simplified ESRS (European Sustainability Reporting Standards) and the voluntary standard (Link).
The Organismo Italiano Contabilità has published its comment letter to the EFRAG consultation on the connectivity connectivity of financial and sustainability reporting.
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.
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.
The Italian Accounting Body (Organismo Italiano di Contabilità – OIC) has published its clarification response regarding the accounting treatment of decommissioning and restoration provisions.
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.
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.
Due Date: 31/07/2026
The Organismo Italiano di Contabilità has published for public consultation the draft of the new accounting standard OIC 10 – Statement of Cash Flows.