OIC publishes its clarification response regarding the accounting treatment of decommissioning and restoration provisions

The Italian Accounting Body (Organismo Italiano di Contabilità – OIC) has published its clarification response regarding the accounting treatment of decommissioning and restoration provisions.

The IASB has published the new accounting standard IFRS 20 – Regulatory Assets and Regulatory Liabilities

The IASB has published the new accounting standard IFRS 20 – Regulatory Assets and Regulatory Liabilities, which governs rate-regulated activities.

OIC has published its comment letter in response to EFRAG consultation on KPI for SME’s project

The Organismo Italiano di Contabilità has published its comment letter in response to the Draft Assessment Report issued for public consultation by EFRAG, which aimed to assess whether the market is interested in a potential voluntary template containing key information for small businesses.

The IASB has postponed the consultation on the Risk Mitigation Accounting Model

Due Date: 30/11/2026

The IASB has postponed the consultation deadline for the “Exposure Draft sul Risk Mitigation Accounting model to 30 November 2026.

OIC publishes for public consultation the draft of the new accounting standard OIC 10 – Statement of Cash Flows.

Due Date: 31/07/2026

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

Newsletter – April 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   OIC – Attività nazionale – Attività internazionale  

OIC webinar on the draft delegated acts for simplified sustainability reporting standards (Revised ESRS) and the voluntary sustainability standard

The Organismo Italiano di Contabilità has organized an educational webinar regarding the consultation launched by the European Commission on the draft delegated acts for simplified sustainability reporting standards (Revised ESRS) and the voluntary sustainability standard.