News

Executive Board Meeting – 3 February 2023

Si pubblica un summary della riunione del Consiglio di Gestione del 3 febbraio 2023.

OIC pubblica Documento Interpretativo 11

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva il Documento Interpretativo 11 “Decreto Legge 21 giugno 2022, n.73 (convertito con Legge 4 agosto 2022, n. 122) Aspetti contabili relativi alla valutazione dei titoli non immobilizzati”

OIC comments on IFRS Interpretation Committee Tentative agenda decisions – November 2022

OIC comments on IFRS Interpretation Committee tentative agenda decisions of November 2022 are now available. Please find also the press release herewith attached.

Commenti OIC sul draft endorsement advice EFRAG su IASB Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)

The OIC comment letter on EFRAG draft endorsement advice on IASB Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) is now available. Please find the document herewith attached.

IASB issues ED International Tax Reform—Pillar Two Model Rules (Proposed Amendments to IAS 12)

The IASB has proposed amendments to IAS 12 Income Taxes: International Tax Reform—Pillar Two Model Rules. The proposed amendments aim to provide temporary relief from accounting for deferred taxes arising from the imminent implementation of the Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD). For further information, please refer to the IASB...

Corporate Sustainability Reporting Directive published in the Official Journal

The Directive 2022/2464/EU of the European Parliament and of the Council of 14 December 2022, published in the Official Journal of the European Union L 332 on 16 December 2022, amends Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability...

Executive Board Meeting – 16 November 2022

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OIC pubblica in consultazione il Documento Interpretativo 11

L’OIC pubblica in consultazione il Documento Interpretativo 11 “Decreto Legge 21 giugno 2022, n.73 (convertito con Legge 4 agosto 2022, n. 122) Aspetti contabili relativi alla valutazione dei titoli non immobilizzati” Si prega di inviare commenti entro il 2 novembre 2022 all’indirizzo e-mail staffoic@fondazioneoic.it Si allega il documento.