Feedback statement on responses to Discussion Paper Separate Financial Statements published

In September 2014, the European Financial Reporting Advisory Group (EFRAG), the Spanish Instituto de Contabilidad y Auditoría de Cuentas (ICAC), the Italian Organismo Italiano di Contabilità (OIC) and the...

IASB issues the ED Classification of Liabilities (Proposed amendments to IAS 1)

The IASB published for public comment the Exposure Draft Classification of Liabilities (Proposed amendments to IAS 1). The proposed amendments are designed to improve presentation in financial statements by...

OIC, EFRAG and the ASBJ have published a feedback statement that summarises the responses received on the Discussion Paper “Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for Goodwill

OIC, EFRAG and the ASBJ have published a feedback statement that summarises the responses received on the Discussion Paper Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for...

OIC issues OIC 24 Intangible Assets

Nell’ambito del progetto di aggiornamento dei principi contabili nazionali, si pubblica il Principio contabile OIC 24 Immobilizzazioni immateriali, approvato in via definitiva dagli Organi dell’OIC. Tale...

Commission Regulations (EU) No 2015/28 and 2015/29

The Commission Regulation (EU) No 2015/28 and the Commission Regulation (EU) No 2015/29 of 17 December 2014, published in the Official Journal of the European Union L 5 on 9 January 2015, adopt,...
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