Executive Board meeting – 24 March 2022
Si pubblica un summary della riunione del Consiglio di Gestione del 24 marzo 2022.
Category: News
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OIC comments on IASB ED Non-current Liabilities with Covenants (Proposed amendments to IAS 1)
The OIC comment letter on IASB ED Non-current Liabilities with Covenants (Proposed amendments to IAS 1) is now available.
Nomine in EFRAG
Si comunica che, in rappresentanza dell’OIC, nel Sustainability Reporting Board dell’EFRAG è stato nominato il dott.
Commission Regulation (EU) No 2022/357 adopts Amendments to IAS 1 and IAS 8
The Commission Regulation (EU) No 2022/357 of 2 March 2022, published in the Official Journal of the European Union L 68 on 3 March 2022, adopts amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
Norma in tema di reporting di sostenibilità
E’ stata pubblicata nella Gazzetta Ufficiale del 28 febbraio, la Legge 25 febbraio 2022, n.
OIC pubblica in consultazione Documento Interpretativo 10 e Emendamenti ai principi contabili nazionali
L’OIC pubblica in consultazione i seguenti documenti: – Documento Interpretativo 10 “Legge 30 dicembre 2021, n.
OIC issues OIC 35 Accounting Standard on ETS
Il Consiglio di Gestione dell’OIC ha approvato in via definitiva il principio contabile OIC 35 sugli Enti del Terzo Settore (ETS) volto a recepire le specificità del settore no-profit nei loro bilanci.
OIC comments on EFRAG draft comment letter on IASB ED Subsidiaries without Public Accountability: Disclosures
The OIC comment letter on EFRAG draft comment letter on IASB ED Subsidiaries without Public Accountability: Disclosures, is now available.
OIC comments on EFRAG draft comment letter on IASB ED Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)
The OIC comment letter on EFRAG draft comment letter on IASB ED Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19), is now available.