24 January 2020

IASB issues amendments to IAS 1 Classification of Liabilities as Current or Non-current

IASB issues amendments to IAS 1 Classification of Liabilities as Current or Non-current
The IASB has issued narrow-scope amendments to IAS 1 Presentation of Financial Statements: Classification of Liabilities as Current or Non-current to clarify how to classify debt and other liabilities as...
Read more »
14 January 2020

OIC publishes the December newsletter

OIC publishes the December newsletter
Si pubblica la Newsletter di dicembre che fornisce un’informativa sulle novità che attengono alla materia contabile. Nella presente Newsletter è contenuta una bozza di risposta ad una richiesta di...
Read more »
17 December 2019

IASB issues ED General Presentation and Disclosure

IASB issues ED General Presentation and Disclosure
The IASB has published the Exposure Draft General Presentation and Disclosures, that proposes: - to provide three new profit subtotals in the statement of profit or loss - to disclose management performance...
Read more »
9 December 2019

Commission Regulation (EU) No 2019/20175 adopts amendments to references in the conceptual framework in IFRSs

Commission Regulation (EU) No 2019/20175 adopts amendments to references in the conceptual framework in IFRSs
The Commission Regulation (EU) No 2019/2075 of 29 November 2019, published in the Official Journal of the European Union L 316 on 6 December 2019, adopts amendments to references in the conceptual framework in...
Read more »
4 December 2019

OIC launches survey on leasing

OIC launches survey on leasing
Il Decreto Legislativo 139/2015 non ha apportato alcun cambiamento alla vigente disciplina per la contabilizzazione dei contratti di leasing. Le ragioni di tale scelta sono illustrate nella Relazione al D.lgs....
Read more »
  3. 1
  4. ...
  5. 42
  6. 43
  7. 44
  8. 45
  9. 46
  10. 47
  11. 48
  12. ...
  13. 222
Open for comment
Ultimi Documenti Pubblicati
Copyright 2024 Fondazione Organismo Italiano Contabilità | via Poli, 29 | 00187 Roma | Tel. +39 06 6976681 | Fax +39 06 69766830 | C.F. 97269140584 | Privacy | Legal Notice