In this section
• Current national accounting
• OIC Projects
• Documents open to comment
• Archive national accounting
• Other document OIC
• Regulations
Within this project, the first objective set by the OIC is to collect the main application issues through the publication of specific questionnaires addressed to various categories of stakeholders.
L’OIC pubblica in consultazione la bozza del Principio contabile OIC 30 Bilanci intermedi.
The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023, published in the Official Journal of the European Union L series on 21 December 2023, amends Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups
Decreto Legislativo 18 agosto 2015, n. 139 “Attuazione della direttiva 2013/34/UE relativa ai bilanci d’esercizio, ai bilanci consolidati e alle relative relazioni di talune tipologie di imprese, recante modifica della direttiva 2006/43/CE e abrogazione delle direttive 78/660/CEE e 83/349/CEE, per la parte relativa alla disciplina del bilancio di esercizio e di quello consolidato per le societa’ di capitali e gli altri soggetti individuati dalla legge”, pubblicato in Gazzetta Ufficiale n.
The Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013, published in the Official Journal of the European Union L 182 on 29 June 2013, on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC
Legislative Decree No.
Proposal for implementing Directives 2003/51/EC and 2006/46/EC which amend Directive 83/349/EEC on consolidated accounts – draft of the revised legislative decree No.
Proposal for implementing Directives 2001/65/EC, 2003/51/EC and 2006/46/EC which amend the Civil Code – draft of the revised Civil Code and narrative report
OIC comments on the consultation paper regarding the implementation of the Directive 2004/109/EC on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market