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...

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...

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...

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...
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