Commission Regulation (EU) No 2018/1595 adopts IFRIC 23

The Commission Regulation (EU) No 2018/1595 of 23 October 2018, published in the Official Journal of the European Union L 265 on 24 October 2018, adopts Interpretation IFRIC 23 Uncertainty over Income Tax...

IASB issues Definition of a Business (Amendments to IFRS 3)

The IASB has issued narrow-scope amendments to IFRS 3 Business Combinations to improve the definition of a business. The amendments will help companies determine whether an acquisition made is of a business...

Equity or debt? – joint outreach event in Milan

EFRAG and the OIC invite you to a joint outreach event on 7 November on the IASB’s DP “Financial Instruments with Characteristics of Equity” The Organismo Italiano di Contabilità (OIC) and...

OIC comments on EFRAG DEA on IASB Amendments to References to the Conceptual Framework in IFRS

The OIC comment letter on EFRAG draft endorsement advice on the IASB Amendments to References to the Conceptual Framework in IFRS is now available. Please find the document herewith attached.

OIC comments on IFRS Foundation ED Amending the Terms of Appointment for the IFRS Foundation Trustee Chair and Vice-Chairs

The OIC comment letter on the IFRS Foundation ED Amending the Terms of Appointment for the IFRS Foundation Trustee Chair and Vice-Chairs is now available. Please find the document herewith...
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