OIC publishes OIC 33 “Passaggio ai principi contabili nazionali”
Il Consiglio di Gestione dell’OIC ha approvato in via definitiva il principio contabile OIC 33 Passaggio ai principi contabili nazionali.
Category: News
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IASB issues Discussion Paper Business Combinations – Disclosures, Goodwill and Impairment
The IASB has published a Discussion Paper on possible improvements to the information companies report about acquisitions of businesses to help investors assess how successful those acquisitions have been.
European Commission launched a public consultation on the review of the Non-Financial Reporting Directive
The European Commission launched a public consultation on the review of the Non-Financial Reporting Directive (Directive 2014/95/EU).
IASB issues amendments to IAS 1 Classification of Liabilities as Current or Non-current
The IASB has issued narrow-scope amendments to IAS 1 Presentation of Financial Statements: Classification of Liabilities as Current or Non-current to clarify how to classify debt and other liabilities as current or non-current.
OIC publishes the December newsletter
Si pubblica la Newsletter di dicembre che fornisce un’informativa sulle novità che attengono alla materia contabile.
IASB issues ED General Presentation and Disclosure
The IASB has published the Exposure Draft General Presentation and Disclosures, that proposes: – to provide three new profit subtotals in the statement of profit or loss – to disclose management performance measures in a single note to the financial statements – new guidance to help companies disaggregate information in the most useful way for investors The proposals would result in a new IFRS Standard that sets out general presentation and disclosure requirements relevant for all companies, replacing IAS 1 Presentation of Financial Statements.
Commission Regulation (EU) No 2019/20175 adopts amendments to references in the conceptual framework in IFRSs
The Commission Regulation (EU) No 2019/2075 of 29 November 2019, published in the Official Journal of the European Union L 316 on 6 December 2019, adopts amendments to references in the conceptual framework in International Financial Reporting Standards.
OIC launches survey on leasing
Il Decreto Legislativo 139/2015 non ha apportato alcun cambiamento alla vigente disciplina per la contabilizzazione dei contratti di leasing.
OIC comments on IASB ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction
The OIC comment letter on IASB ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction is now available.