OIC pubblica in consultazione documento interpretativo sugli aspetti contabili della rivalutazione dei beni d’impresa e delle partecipazioni
L’OIC pubblica in consultazione la bozza del documento Interpretativo n.
L’OIC pubblica in consultazione la bozza del documento Interpretativo n.
The Commission Regulation (EU) No 2020/1434 of 9 October 2020, published in the Official Journal of the European Union L 331 on 12 October 2020, adopts Covid-19-Related Rent Concessions (Amendmentsto IFRS 16) in order to provide optional, temporary COVID-19 related operational relief for lessees benefitting from lease payments holidays.
The OIC comment letter on EFRAG draft comment letter on IASB ED General Presentation and Disclosures is now available.
Il principio contabile OIC 32 “Strumenti finanziari derivati” (OIC 32) è stato emesso nel 2016 ed è applicabile a partire dal 1° gennaio 2016.
The Trustees of the IFRS Foundation have published a Consultation Paper to assess demand for global sustainability standards and, if demand is strong, assess whether and to what extent the Foundation might contribute to the development of such standards.
L’Organismo Italiano di Contabilità sta cercando un Technical manager da inserire nel suo staff tecnico, che sarà responsabile della gestione di progetti in materia di principi contabili nazionali ed internazionali.
The OIC comment letter on EFRAG draft endorsement advice on IASB Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) is now available.
The IASB has issued amendments to IFRS Standards to assist companies in providing useful information to investors about the effects of interest rate benchmark reform on financial statements.
The Trustees of the IFRS Foundation have published the revised Due Process Handbook.