Small and micro-entities represent the majority of Italian businesses, and this draft Accounting Standard follows the outcome of a consultation launched in 2024, which revealed general consensus on developing a single simplified accounting standard for micro and small entities.
The Board of Directors of the Italian Standard Setter (OIC), meeting under the chairmanship of Gianmario Crescentino, approved key appointments that complete the governance for the upcoming three-year term.
Due Date: 31/10/2026
Following a request from the European Commission, EFRAG developed the ESRS for certain non-EU Undertakings (ESRS-40a) Exposure Draft.
The comments sent by OIC in response to EFRAG’s preparatory document on IASB’s amendments to IAS 28 are now published.
The Board of Founders of the Italian Standard Setter “Organismo Italiano di Contabilità ” (OIC) which met today, appointed the new Board of Directors, which will serve for the next three years and will be chaired by Gianmario Crescentino, a former member of the outgoing Board and Assirevi Chairman, that succeeds prof Michele Pizzo.
The Italian Accounting Body (OIC) releases the new accounting standard OIC 5 – Liquidation Financial Statements.
In questo numero: IFRS Foundation – Riunione IASB – Riunione IFRS Interpretations Committee – Riunione ISSB – Documenti pubblicati EFRAG – Riunione Financial Reporting Board – Riunioni Financial Reporting TEG – Riunioni Sustainability Reporting Board – Riunioni Sustainability Reporting TEG – Documenti pubblicati OIC – Attività internazionale