Draft accounting standard on the derecognition of credits, included in the OIC 15

We are pleased to inform you about the launch of the consultation on the draft of the national accounting standard on the derecognition of the credits. This document integrates the OIC 15 Credits, in the version issued for public comments in April 2012.

The draft accounting standard is accompanied by a descriptive document, which presents the most relevant aspects, in order to facilitate the analysis of the document and to stimulate comments.

The drafts open for comments can be downloaded from the project page.

You are kindly invited to send any comments preferably by 28 February 2014 to the e-mail staffoic@fondazioneoic.it or by fax at 06.69766830.