4 September 2014

Ruolo e funzioni dell’OIC riconosciuti dalla legge

Ruolo e funzioni dell’OIC riconosciuti dalla legge
In data 20 agosto 2014 è stata pubblicata in Gazzetta Ufficiale la legge 11 agosto 2014, n. 116, di conversione del decreto legge 91/2014, che riconosce il ruolo e le funzioni dell’OIC. La legge integra il...
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1 September 2014

OIC and the National Standard Setters of Spain and Netherland, jointly with EFRAG publish the Discussion Paper on Separate Financial Statements

The OIC, the Spanish Instituto de Contabilidad y Auditoría de Cuentas (ICAC), the Dutch Raad voor de Jaarverslaggeving (RJ) and the EFRAG have published today a Discussion Paper on ‘Separate Financial...
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25 August 2014

IASB issues the ED Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12)

IASB issues the ED Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12)
The IASB published proposed amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses. The proposed amendments propose guidance that clarifies how to account for deferred tax assets...
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18 August 2014

IASB issues Equity Method in Separate Financial Statements (Amendments to IAS 27)

IASB issues Equity Method in Separate Financial Statements (Amendments to IAS 27)
The IASB published Equity Method in Separate Financial Statements (Amendments to IAS 27). The amendments to IAS 27 will allow entities to use the equity method to account for investments in subsidiaries, joint...
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5 August 2014

OIC issues additional accounting standards

OIC issues additional accounting standards
Nell’ambito del progetto di aggiornamento dei principi contabili nazionali, si pubblicano gli altri Principi contabili, approvati in via definitiva dagli Organi dell’OIC. Si tratta dei Principi...
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