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OIC comments on EFRAG draft endorsement advice on IASB Annual Improvements to IFRS Standards 2018-2020

The OIC comment letter on EFRAG draft endorsement advice on IASB Annual Improvements to IFRS Standards 2018-2020 is now available. Please find the document herewith attached.

OIC comments on EFRAG draft endorsement advice on IASB Property, Plant and Equipment – Proceeds before Intended Use (Amendments to IAS 16)

The OIC comment letter on EFRAG draft endorsement advice on IASB IASB Property, Plant and Equipment – Proceeds before Intended Use (Amendments to IAS 16) is now available. Please find the document herewith attached.

IASB issues amendments to IFRS 17 and IFRS 4

The IASB has issued: - Extension of the Temporary Exemption from Applying IFRS 9 – Amendment to IFRS 4, and - Amendments to IFRS 17 For more information, please refer to IASB website

OIC comments on the European Commission consultation on the review of the Non-financial Reporting Directive

The OIC comments on the European Commission consultation document on the  review of the Non-financial Reporting Directive are now available. Please find the document herewith attached.

OIC pubblica documento interpretativo n. 6

Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n. 6 “Decreto Legge 8 aprile 2020, n.23 – Disposizioni temporanee sui principi di redazione del bilancio”. Il documento entra in vigore al momento della sua pubblicazione e lo resterà fino a quando la norma in oggetto sarà applicabile.

OIC comments on EFRAG draft comment letter on IASB ED Classification of Liabilities as Current or Non-current—Deferral of Effective Date – (Proposed amendment to IAS 1)

The OIC comment letter on EFRAG draft comment letter on IASB ED Classification of Liabilities as Current or Non-current—Deferral of Effective Date – (Proposed amendment to IAS 1) is now available. The same comments have been sent to the IASB. Please find the document herewith attached.

OIC comments on EFRAG draft endorsement advice on IASB Covid-19-Related Rent Concessions – Amendment to IFRS 16

The OIC comment letter on EFRAG draft endorsement advice on IASB Covid-19-Related Rent Concessions (Proposed amendments to IFRS 16) is now available. Please find the document herewith attached.

Esito della riunione del Consiglio di Gestione del 14 maggio 2020

Si informa che il Consiglio di Gestione dell’OIC nella riunione del 14 maggio u.s., ha approvato: - la costituzione del Gruppo di lavoro sui principi contabili per il Terzo settore. Il Gruppo è composto da: Sebastiano Busiello, Alessandro Fischetti, Francesco Guarna Capogrossi, Enrico Leccisi, Mario Moiso, Marina Montaldi, Roberto Museo, Monica Poletto, Matteo Pozzoli, Elena Tenuta - il piano di lavoro nazionale...
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