L’ Organismo Italiano di Contabilità publishes the new accounting standard which regulates the criteria for recognition, classification, measurement and disclosure of an interim financial report.

This standard applies to interim financial reports relating to financial years beginning on or after 1 January 2026. However, it is possible to apply this standard in advance to interim financial reports relating to financial years beginning on or after 1 January 2025.

The press release and the standard are attached.