News

The OIC Board of Founders changes the statute to adapt its text to sustainability

The statute of the Organismo Italiano di Contabilità (OIC) changes to adapt the text to the new functions performed by the Institute in the field of sustainability. The Board of Founders of OIC approved the amendments to the articles of the statute proposed by the Supervisory Board and made necessary for the extension to the matter of sustainability for the OIC, provided by the decree law no. 228/2021. In...

OIC pubblica Documento Interpretativo 10 e Emendamenti ai Principi contabili nazionali

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva: - Documento Interpretativo 10 “Legge 30 dicembre 2021, n. 234 – Aspetti contabili delle norme fiscali introdotte in tema di rivalutazione e riallineamento” - Emendamenti ai principi contabili nazionali conseguenti alla Legge europea 2019-2020 “Disposizioni per l’adempimento degli obblighi derivanti dall’appartenenza dell’Italia...

EFRAG launches a public consultation on the drafts of sustainability standards

​EFRAG launches a public consultation on the Draft ESRS Exposure Drafts (EDs) developed by the EFRAG PTF-ESRS. The consultation period will run until 8 August 2022. To access the EDs of Draft ESRS and the online survey, please refer to the EFRAG website.

Executive Board meeting 22 April 2022

Si pubblica un summary della riunione del Consiglio di Gestione del 22 aprile 2022.

OIC comments on IASB ED Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)

The OIC comment letter on IASB ED Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) is now available. Please find the document herewith attached.

SSB delivers proposals for sustainability disclosures

The International Sustainability Standards Board (ISSB) launched a consultation on its first two proposed standards on sustainability disclosures. - ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, which sets out general sustainability-related disclosure requirements - ED IFRS S2 Climate-related Disclosures, which specifies climate-related disclosure requirements. The...

Executive Board meeting – 24 March 2022

Si pubblica un summary della riunione del Consiglio di Gestione del 24 marzo 2022.

OIC comments on IASB ED Non-current Liabilities with Covenants (Proposed amendments to IAS 1)

The OIC comment letter on IASB ED Non-current Liabilities with Covenants (Proposed amendments to IAS 1) is now available. Same comments have been sent to EFRAG. Please find the document herewith attached.