News

OIC pubblica in consultazione la bozza di comunicazione in risposta ad una richiesta di chiarimento in merito alla redazione del test di impairment

L’OIC ha deciso di pubblicare in consultazione la bozza di risposta ad una richiesta di chiarimento in merito alla redazione del test di impairment, per il bilancio al 31 dicembre 2019, secondo le previsioni dell’OIC 9 “Svalutazioni per perdite durevoli di valore delle immobilizzazioni materiali e immateriali”. Data l’urgenza di fornire indicazioni utili per i bilanci 2019 il periodo di consultazione è...

Commission Regulation (UE) 2020/551 adopts Definition of a Business (Amendments to IFRS 3)

The Commission Regulation (EU) No 2020/551 of 21 April 2020, published in the Official Journal of the European Union L 127 on 22 April 2020, adopts Definition of a Business (Amendments to IFRS 3) in order to address the concerns highlighted by the post-implementation review of IFRS 3 Business Combinations about the challenges to apply the definition in practice. The objective of the amendments is to clarify the...

Nominato il nuovo Consiglio di Sorveglianza dell’OIC

Il Collegio dei Fondatori dell’OIC ha nominato il nuovo Consiglio di Sorveglianza per il prossimo triennio, riconfermando il dott. Paolo Gnes nella carica di Presidente. Il Consiglio di Sorveglianza nelle prossime settimane procederà al rinnovo del Consiglio di Gestione. Si allega il comunicato stampa.

IASB issues ED Interest Rate Benchmark Reform—Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16

The IASB has proposed amendments to IFRS Standards to assist companies in providing useful information to investors about the effects of interest rate benchmark reform on financial statements. The consultation document proposes amendments to the following Standards: - IFRS 9 Financial Instruments; - IAS 39 Financial Instruments: Recognition and Measurement; - IFRS 7 Financial Instruments: Disclosures; - IFRS 4...

OIC publishes OIC 33 “Passaggio ai principi contabili nazionali”

Il Consiglio di Gestione dell’OIC ha approvato in via definitiva il principio contabile OIC 33 Passaggio ai principi contabili nazionali. Il principio disciplina le modalità di redazione del primo bilancio redatto secondo le disposizioni del codice civile e dei principi contabili nazionali da parte di una società che in precedenza redigeva il bilancio in conformità ad altre...

IASB issues Discussion Paper Business Combinations – Disclosures, Goodwill and Impairment

The IASB has published a Discussion Paper on possible improvements to the information companies report about acquisitions of businesses to help investors assess how successful those acquisitions have been. The Board is also seeking feedback on how companies should account for goodwill arising from such transactions. The Discussion Paper Business Combinations – Disclosures, Goodwill and Impairment is open for...

European Commission launched a public consultation on the review of the Non-Financial Reporting Directive

The European Commission launched a public consultation on the review of the Non-Financial Reporting Directive (Directive 2014/95/EU). Stakeholders shall submit their views about potential revisions of the NFRD provisions by 14 May 2020 For more information, please refer to the Commission...

IASB issues amendments to IAS 1 Classification of Liabilities as Current or Non-current

The IASB has issued narrow-scope amendments to IAS 1 Presentation of Financial Statements: Classification of Liabilities as Current or Non-current to clarify how to classify debt and other liabilities as current or non-current. The IASB has set the effective date at January 2022. Early application of the amendments is permitted. For further information, please refer to the IASB...