OIC pubblica il nuovo principio contabile OIC 5 – Bilanci di liquidazione
The Italian Accounting Body (OIC) releases the new accounting standard OIC 5 – Liquidation Financial Statements.
Archive
Page 2 of 213
Newsletter – June 2026
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
New guidance for companies issued by the Revenue Agency–OIC joint working group
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.
The European Commission adopts the delegated acts on simplified ESRS and the voluntary standard
On 3 July 2026, the European Commission adopted the delegated acts on the simplified ESRS (European Sustainability Reporting Standards) and the voluntary standard (Link).
OIC published its comment letter to the Discussion Paper on the Connectivity
The Organismo Italiano Contabilità has published its comment letter to the EFRAG consultation on the connectivity connectivity of financial and sustainability reporting.
Newsletter – May 2026
In questo numero: IFRS Foundation – Riunione IASB – Riunione ISSB – Documenti pubblicati EFRAG – Riunione Financial Reporting Board – Riunioni Financial Reporting TEG – Riunioni Sustainability Reporting Board – Riunioni Sustainability Reporting TEG – Documenti pubblicati Unione Europea OIC – Attività nazionale – Attività internazionale – Attività di ricerca