OIC press release on Omnibus

OIC publishes the press release related to the Omnibus Package issued by the European Commission.

OIC publishes its decision on a request on OIC 34

OIC publishes the response to the request for clarification on the application of paragraphs A.

OIC proposals on Omnibus initiative

OIC publishes proposals regarding the sustainability matter related to the Omnibus initiative.

OIC published the Interpretative Document 11 – updated

The OIC has published Interpretative Document 11 – updated for the 2024 financial statements – “Accounting aspects related to the valuation of non-fixed securities.

OIC comments on IFRS IC Tentative Agenda Decision and comment letters: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38)

OIC published the comments to IASB  on IFRS IC Tentative Agenda Decision and comment letters: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38).

Questionario Targeted Amendments Provisions

Due Date: 10/02/2025

Last November, the IASB has published a consultation on some narrow amendments to IAS 37 – Provisions, Contingent Liabilities and Contingent Assets.

Newsletter – Dicembre 2024

In questo numero: IFRS Foundation – Riunione IASB – Riunione ISSB – Documenti pubblicati   EFRAG – Riunioni Financial Reporting Board – Riunioni Financial Reporting Technical Expert Group – Riunioni Sustainability Reporting Board – Riunioni Sustainability Reporting TEG – Documenti pubblicati   OIC – Attività nazionale – Attività internazionale

OIC’comments on EFRAG DCL on ED IASB Equity Method and on EFRAG DEA on IASB Amendments to IFRS 7 and IFRS 9

OIC published the comments to EFRAG on: Draft Comment Letter on IASB ED Equity Method of Accounting AIS 28 Investments in Associates and Joint Ventures (revised 202x) ; and Draft Endorsement Advice on IASB Amendments to IFRS 7 and IFRS 9 about “Contracts referencing Nature-dependent Electricity”.

IASB published amendments for PPAs

The IASB published the amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures to help companies better report the financial effects  of Power Purchase Agreements (PPAs).