News

L’OIC avvia consultazione in vista dell’endorsement advice dell’EFRAG su IFRS 10, IFRS 11, IFRS 12, amendments a IAS 27 e IAS 28

Lo scorso maggio lo IASB ha pubblicato l’IFRS 10 Consolidation, l’IFRS 11 Joint Arrangements, l’IFRS 12 Disclosure of Interests in Other Entities ed emendamenti allo IAS 27 e IAS 28. Tali principi sostituiscono lo IAS 27 e lo IAS 31 e introducono importanti novità in merito alla predisposizione del bilancio consolidato e alla contabilizzazione delle joint venture. Attualmente è in corso in sede...

Draft of second accounting principle on not-for-profit entities out for consultation

The definition of the paths to follow in the process of recording and measurement of donations in the annual accounts – this is the aim of the second accounting principle on not-for-profit entities drawn up by the expert group of the Agenzia per il Terzo Settore, Consiglio nazionale dei Commericalisti (CNDCEC) and Organismo Italiano di Contabilità (OIC). The document, downloadable from the Web sites of the...

EDs of the national accounting standards on Environmental certificates published for public comments

The Executive Board of OIC published for public comment an exposure draft of the national accounting standard “I certifciati verdi” and an exposure draft of the national accounting standard “Le quote di emissione di gas ad effetto serra”. The documents are open for comment until 10 April 2012. They are intended for the Italian companies which prepare financial statements in accordance with the...

Publication of international newsletter

The Organismo Italiano di Contabilità (OIC) has decided to publish monthly updates on its international activities, providing information on accounting matters under active debate in all the international fora in which the OIC is constantly involved. The newsletter is prepared by OIC staff and not approved by the technical organs of the OIC. The objective of the newsletter is to summarize the decisions taken by...

OIC’s comments on EFRAG draft comment letter on IASB ED Investment Entities

The OIC’s comment letter on EFRAG draft comment letter on IASB ED Investment Entities is now available. Please find the document herewith attached.

OIC’s comments on EFRAG draft endorsement advice on IFRS 13

The OIC’s comment letter on EFRAG draft endorsement advice on IFRS 13 Fair value measurement is now available. Please find the document herewith attached.

OIC’s comments on EFRAG draft comment letter on IASB ED Government Loans – Proposed Amendments to IFRS 1

The OIC’s comment letter on EFRAG draft comment letter on IASB ED Government Loans – Proposed Amendments to IFRS 1 is now available. The same comments will be sent to the IASB. Please find the document herewith attached.

OIC’s comments on EFRAG draft endorsement advice on Amendments to IAS 12 Deferred Tax: Recovery of Underlying Assets

The OIC’s comment letter on EFRAG draft endorsement advice on Amendments to IAS 12 Deferred Tax: Recovery of Underlying Assets is now available. Please find the document herewith attached.