21 April 2021

Published the proposal to amend Non financial Reporting Directive

Published the proposal to amend Non financial Reporting Directive
The European Commission has published the proposal to amend the directive concerning the disclosure of non-financial information. Among the novelties, the proposal provides for (i) the extension of the scope...
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20 April 2021

IASB issues ED Lack of Exchangeability (Proposed Amendments to IAS 21)

IASB issues ED Lack of Exchangeability (Proposed Amendments to IAS 21)
IASB has published for public consultation ED Lack of Exchangeability,which proposes amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates. IAS 21 sets out the exchange rate a company uses...
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14 April 2021

OIC pubblica documento Interpretativo n. 9 (sospensione ammortamenti)

OIC pubblica documento Interpretativo n. 9 (sospensione ammortamenti)
Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n. 9 “Legge 13 ottobre 2020, n.126 – Disposizioni transitorie in materia di principi di redazione del...
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31 March 2021

OIC pubblica documento Interpretativo n. 7 (rivalutazioni)

OIC pubblica documento Interpretativo n. 7 (rivalutazioni)
Al termine del due process statutariamente previsto, l’OIC pubblica il documento interpretativo n. 7 “Legge 13 ottobre 2020, n. 126 Aspetti contabili della rivalutazione dei beni d’impresa e delle...
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31 March 2021

IASB issues Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)

IASB issues Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)
IASB has extended by one year the application period of the practical expedient in IFRS 16 Leases to help lessees accounting for covid-19-related rent concessions. The amendment is effective for annual...
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