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.
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.
OIC responds to the European Commission on the draft delegated acts regarding the new sustainability standards and the voluntary standard
The OIC has published its comment letter in response to the European Commission’s consultation on the draft delegated acts concerning the new sustainability standards (revised ESRS) and the voluntary standard.
OIC presents research awards at the EAA in Prague
In recent days, OIC President Michele Pizzo attended the annual Congress of the European Accounting Association (EAA) in Prague, where he presented research awards of €5,000 each.