News

OIC’s comments on EFRAG draft endorsement advice on IASB Amendments to IFRS 1 – Government Loans

The OIC’s comment letter on EFRAG draft endorsement advice on IASB Amendments to IFRS 1 – Government Loans is now available. Please find the document herewith attached.

IASB issues ED Improvements to IFRSs

The IASB published for public comment the exposure draft Annual Improvements to IFRSs – 2010-2012 Cycle. The ED is open for comments until 5 September 2012. It is available on the IASB website. Please find the press release herewith...

The second set of national accounting standards issued for public comments

We are pleased to inform you about the launch of the consultation on the second set of national accounting standards, as part of the project of their updating. In May 2010 the project was launched with to address the need to take into account the developments in accounting that have occurred since their last revision. The OIC aims to improve the structure of national accounting standards in order to make them...

Field-test for preparers on the general hedge accounting Review Draft

The Review Draft on general hedge accounting, which is expected to be released by the IASB during April 2012, will introduce significant changes to the current general hedge accounting requirements. The main purposes of the field-test are to test the operationality of the proposals, whether the standard will operate as intended, and gather information to assess the quality and effects of the future accounting...

Pubblicata newsletter internazionale di marzo

L’OIC – Organismo Italiano di Contabilità ha deciso di pubblicare con cadenza mensile un documento di aggiornamento sull’attività internazionale, che informi circa le novità che attengono alla materia contabile sulle quali è attivo un dibattito in tutti quei consessi internazionali ai quali l’OIC partecipa costantemente. Il documento pubblicato è predisposto dallo Staff dell’OIC e non approvato dagli...

OIC’s comment on OIV paper – Impairment test dell’avviamento in contesti di crisi finanziaria e reale – Linee guida

The OIC’s comment letter sent to the Organismo Italiano di Valutazione (OIV) on paper Impairment test dell’avviamento in contesti di crisi finanziaria e reale – Linee guida is now available. Please find the comment letter herewith attached.

OIC’s comments on EFRAG draft comment letter on IASB ED Revenue from Contracts with Customers

The OIC’s comment letter on EFRAG draft comment letter on IASB ED Revenue from Contracts with Customers is now available. Please find the document herewith attached.

Directive 2012/6/UE amending the Directive 78/660/EEC as regards micro-entities published

The Directive 2012/6/UE of the European Parliament and of the Council of 14 March 2012 has been published in the Official Journal of the European Union L 81 on 21 March 2012. It amends Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards...