News

OIC ricerca 3 Technical Manager

L’Organismo Italiano di Contabilità sta cercando 3 Technical manager da inserire nel suo staff tecnico: - 2 in campo di principi contabili nazionali ed internazionali - 1 in campo di principi di sostenibilità europei ed internazionali Per informazioni sul profilo cercato e sull’inquadramento contrattuale proposto, si allegano gli avvisi di selezione. Si prega di inviare la candidatura entro il 27 novembre 2023...

IASB issues International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard

IASB has published International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard. The amendments to the IFRS for SMEs Accounting Standard are based on the amendments to IAS 12 Income Taxes issued in May 2023. These amendments have resulted from the introduction of the Organisation for Economic Co-operation and Development’s (OECD) Pillar Two model rules. Companies can benefit from...

Commission Regulation (EU) No 2023/1803 of 13 August 2023 replaces the Commission Regulation (EC) No 1126/2008

The Commission Regulation (EU) No 2023/1083 of 13 August 2023, published in the Official Journal of the European Union L 237, adopts certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council. Commission Regulation (EC) No 1126/2008 has adopted international accounting standards and related interpretations issued or adopted by the IASB...

OIC proposes amendments to national accounting standards

The OIC has today published proposed amendments to National Accounting Standards. The comment deadline is 8 November 2023. Please find the document herewith attached.

Meeting of the Board of Directors – 21 September 2023

The summary of the meeting of the Board of Directors of 21 September 2023 is now available.

OIC comments on EFRAG draft endorsement advice on IASB Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)

OIC comments on EFRAG draft comment letter on ISSB Request for Information on Agenda Priorities are now available. Please find also the letter herewith attached.

OIC comments on EFRAG draft comment letter on IASB Request for information Post-implementation review IFRS 9 Financial Instruments – Impairment

OIC comments on EFRAG draft comment letter on IASB Request for information Post-implementation review IFRS 9 Financial Instruments – Impairment now available. Please find also the letter herewith attached.

IASB proposes annual improvements to IFRS Accounting Standards

The IASB has published the Exposure Draft Annual Improvements to IFRS Accounting Standards—Volume 11. The proposed amendments include clarifications, simplifications, corrections or changes to improve consistency in IFRS 1 First-time Adoption of International Financial Reporting Standards; IFRS 7 Financial Instruments: Disclosures and its accompanying Guidance on implementing IFRS 7; IFRS 9 Financial Instruments;...