The OIC comment letter on EFRAG draft endorsement advice on IASB Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) is now available.
The IASB has proposed amendments to IAS 12 Income Taxes: International Tax Reform—Pillar Two Model Rules.
The Directive 2022/2464/EU of the European Parliament and of the Council of 14 December 2022, published in the Official Journal of the European Union L 332 on 16 December 2022, amends Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting.
L’OIC pubblica in consultazione il Documento Interpretativo 11 “Decreto Legge 21 giugno 2022, n.
Il Consiglio di Gestione dell’Organismo Italiano di Contabilità (OIC), riunitosi a Roma il 13 ottobre 2022 sotto la presidenza di Angelo Casò, ha approvato le modifiche che dovranno essere riportate nel testo definitivo del principio contabile OIC n.
EFRAG has published a Discussion Paper on Accounting for Variable Consideration.
The IASB has issued “Lease Liability in a Sale and Leaseback“, which amends IFRS 16 Leases, that adds to requirements explaining how a company accounts for a sale and leaseback after the date of the transaction.
The OIC comment letter on EFRAG Discussion Paper Better Information on Intangibles – Which is the best way to go? is now available.