The Organismo Italiano di Contabilità has published for public consultation the draft of the new accounting standard OIC 10 – Statement of Cash Flows.

The amendments made are the result of a Post-Implementation Review (PIR) carried out in collaboration with academics and supported by statistical analyses. These analyses highlighted numerous critical issues that required intervention by the OIC.

The proposals are not limited to new classification rules but also introduce numerous scenarios that have never been explicitly addressed until now.

Please submit your comments by July 31, 2026, to the following email address: staffoic@fondazioneoic.eu.

The document and the press release are attached.