Technical factsheets have been published providing operational guidance on two specific cases: the possibility of retrospectively applying a Business Combination Under Common Control under IFRS; and the accounting and tax treatment of stock option and grant plans by entities applying national accounting standards.

Within the framework of this cooperation, the OIC is responsible solely for the accounting aspects of the factsheets, while the Revenue Agency is responsible for the tax aspects.

Attached are the joint press release issued by the Italian Revenue Agency and the OIC, together with the factsheets.