20 May 2020

OIC avvia la post-implementation review dell’OIC 32

OIC avvia la post-implementation review dell’OIC 32
Il principio contabile OIC 32 “Strumenti finanziari derivati” (OIC 32) è stato emesso nel 2016 ed è applicabile a partire dal 1° gennaio 2016. Nel 2017 e nel 2018 il principio è stato oggetto di alcuni...
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15 May 2020

IASB issues narrow-scope amendments to IFRS Standards

IASB issues narrow-scope amendments to IFRS Standards
The IASB has issued several small amendments to IFRS Standards. The package of amendments includes narrow-scope amendments to three Standards as well as the Board’s Annual Improvements: - Amendments to IFRS...
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15 May 2020

OIC comments on EFRAG draft comment letter on IASB ED Interest Rate Benchmark Reform—Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)

OIC comments on EFRAG draft comment letter on IASB ED Interest Rate Benchmark Reform—Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
The OIC comment letter on EFRAG draft comment letter on IASB ED Interest Rate Benchmark Reform—Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) is now available. The same...
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6 May 2020

IASB issues ED Exposure Draft Classification of Liabilities as Current or Non-current—Deferral of Effective Date

IASB issues ED Exposure Draft Classification of Liabilities as Current or Non-current—Deferral of Effective Date
The IASB has proposed to defer by one year the effective date of Classification of Liabilities as Current or Non-current, which amends IAS 1 Presentation of Financial Statements. The IAS 1 amendments were...
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5 May 2020

Esito della riunione del Consiglio di Gestione

Esito della riunione del Consiglio di Gestione
Si informa che il Consiglio di Gestione dell’OIC nella riunione del 4 maggio u.s., ha approvato: - la comunicazione in risposta ad una richiesta di chiarimento in merito alla redazione del test di...
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