The OIC comment letter on EFRAG draft endorsement advice on IASB Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12).
The OIC comment letter on EFRAG draft comment letter on IASB ED Initial application of IFRS 17 and IFRS 9 – Comparative Information, is now available.
The OIC comment letter on EFRAG Consultation Document “Due Process Procedures for EU Sustainability Reporting Standard-Setting”, is now available.
The Commission Regulation (EU) No 2021/1421 of 30 August 2021, published in the Official Journal of the European Union L 305 on 31 August 2021, adopts “Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)”.
The OIC comment letter on the IFRS Interpretation Committee’s tentative agenda decisions of June 2021, is now available.
A seguito dell’incarico, ricevuto nel corso del 2020 dal Ministero dell’Economia e Finanze, sentito il Ministero del Lavoro e delle politiche sociali, di valutare le problematiche contabili connesse al decreto legislativo 117/2017 (Codice del Terzo settore), concernente la disciplina del Terzo Settore, l’OIC pubblica in consultazione la bozza del principio contabile di riferimento per gli enti del terzo settore (ETS) “OIC X principio contabile ETS”.
Al termine del due process statutariamente previsto, l’OIC pubblica la “Comunicazione sulle modalità di contabilizzazione dei bonus fiscali”.
The OIC comment letter on EFRAG draft comment letter on IASB DP Business Combination under Common Control, is now available.
The OIC comment letter on EFRAG draft comment letter on IASB ED Lack of Exchangeability (Proposed amendments to IAS 21), is now available.