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.
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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.
Commission Delegated Directive (EU) 2023/2775 of 17 October 2023
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
D.Lgs. 18 agosto 2015, n. 139
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.
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013
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. 56 of 31 March 2011
Legislative Decree No.
Proposal for implementing Directives 2003/51/EC and 2006/46/EC on consolidated accounts
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 amending the Civil Code
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
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