Commission Regulation (EU) No 2018/182 adopts Annual Improvements to International Financial Reporting Standards 2014-2016 Cycle

The Commission Regulation (EU) No 2018/182 of 7 February 2018, published in the Official Journal of the European Union L 34 on 8 February 2018, adopts “Annual Improvements to International Financial...

IASB issues Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)

The IASB has issued Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) that specifies how companies determine pension expenses when changes to a defined benefit pension plan occur. The...

OIC comments on IFRS Interpretations Committee tentative agenda decisions – November 2017

The OIC comment letter on IFRS Interpretation Committee tentative agenda decisions of November 2017 is now available. Please find the document herewith attached.

OIC issues amendments to accounting standards

L’OIC in data 23 dicembre 2016, in ottemperanza a quanto previsto dall’art. 12 del D.lgs. 18 agosto 2015, n. 139, ha provveduto ad aggiornare i principi contabili nazionali sulla base delle nuove...

OIC comments on EFRAG Discussion Paper Goodwill impairment test: can it be improved?

The OIC comment letter on EFRAG Discussion Paper Goodwill impairment test: can it be improved? is now available. Please find the document herewith attached.
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