News

The Board of Founders approved amendments to the Statute

Il Collegio dei Fondatori dell’OIC ha approvato, in data 28 novembre 2014, alcune modifiche allo Statuto dell’OIC. Lo statuto è entrato immediatamente in vigore. La revisione statutaria nasce dall’esigenza di razionalizzare la struttura di governance dell’OIC e di dar seguito alla previsione di cui alla legge 11 agosto 2014 n. 116 che, nel riconoscere anche formalmente l’OIC quale National Standard...

Report of the Effects Analysis Consultative Group issued

The Trustees of the IFRS Foundation welcomed the conclusions of a report prepared for them by an independent group of experts on how the IASB could strengthen how it assesses and reports the likely effects of proposed IFRSs. The Consultative Group’s report identified a series of recommendations related to general purpose financial reports, fieldwork and the reporting of likely effects. The Trustees will work with...

Partecipazione OIC in EFRAG

In data 21 Novembre 2014 si è tenuta la prima riunione del nuovo Board dell’EFRAG. Con le delibere assunte nel corso di tale riunione si è completata la riforma dell’EFRAG, che vede un inserimento istituzionale fondamentale dell’OIC a tutti i livelli dell’EFRAG. A livello di Assemblea Con il 31 Ottobre 2014 l’OIC è divenuto membro dell’EFRAG, quale parte rilevante del Chapter costituito dai National...

IASB issues the ED Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)

The IASB published an Exposure Draft detailing proposed amendments to IFRS 2 Share-based Payment. The Exposure Draft Classification and Measurement of Share-based Payment Transactions brings together a collection of three proposed amendments to IFRS 2. The ED will be open for public comment until 25 March...

Directive 2014/95/UE regarding disclosure of non-financial and diversity information

The Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 has been published in the Official Journal of the European Union L 330 on 15 November 2014. It amends Council Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and...

New EFRAG organisation effective

The EFRAG General Assembly of 31 October 2014 appoints the EFRAG Board acting President and its Members, as the new organisation of EFRAG becomes effective. The Members of the EFRAG Board are: • Roger Marshall, Chairman FRC AC (UK) – Acting President • Chairman ANC (until the appointment: Michel Barbet-Massin) (France) • Hans Buysse, nominated by EFFAS • Angelo Caso, Chairman OIC (Italy) • Stig...

Extended deadline on DP Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for Goodwill

We inform that the deadline to reply to the consultation on the Discussion Paper “Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for Goodwill” has been extended until 30 November 2014. For more information, please click here

IASB issues Annual Improvements to IFRSs 2012-2014 Cycle

The IASB issued Annual Improvements to IFRSs 2012-2014 Cycle. Annual Improvements to IFRSs 2012–2014 Cycle is a series of amendments to IFRSs in response to issues raised during the 2012-2014 cycle for annual improvements. These amendments result from proposals that were contained in the Exposure Draft Proposed amendments to IFRS, Annual Improvements to IFRSs 2012–2014 Cycle, published in December 2013. The...