25 July 2019
The OIC reply on EFRAG Questionnaire “Equity Instruments – research on measurement” is now available.
Please find the document herewith attached.
18 July 2019
The IASB has published for public comment proposed changes to the IFRS Standard for income tax, IAS 12. The amendments clarify how companies account for deferred tax on leases and decommissioning obligations.
The Exposure Draft Deferred Tax related to Assets and Liabilities arising from a Single Transaction is open for comment until 14 November...
17 July 2019
The OIC comment letter on EFRAG draft comment letter on IFRS Foundation ED Due Process Handbook is now available.
Same comments have been sent to the IFRS Foundation.
Please find the document herewith attached.
16 July 2019
Representatives of the Canadian Accounting Standards Board (AcSB) and the Organismo Italiano di Contabilità (OIC) met on 15 July 2019 in Italy, Rome. OIC President of the Executive Board, Angelo Casò, OIC President of the International Accounting Committee, Alberto Giussani and AcSB Chair, Linda Mezon participated in the meeting, joined by members of the OIC and AcSB staffs.
At this meeting, the AcSB and the OIC...
16 July 2019
L’OIC ha deciso di pubblicare in consultazione la bozza del principio contabile “Passaggio ai principi contabili nazionali”. La bozza propone 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 regole
Si prega di inviare commenti entro...
27 June 2019
IASB has published Exposure draft Amendments to IFRS 17. The proposals do not change the fundamental principles of the Standard. In the light of the proposed amendments, the Board has also proposed to defer the effective date of the Standard by one year to 2022.
The comment deadline is 25 September...
25 June 2019
Il 12 febbraio 2019 l’OIC ha pubblicato in consultazione il Discussion Paper Ricavi.
Si prega di inviare commenti entro il 30 giugno 2019 all’indirizzo e-mail staffoic@fondazioneoic.it oppure cliccando qui
10 June 2019
The OIC comment letter on EFRAG draft comment letter on IASB ED Interest Rate Benchmark Reform is now available. The same comments are send to the IASB.
Please find the document herewith attached.