Organismo Italiano di Contabilità is organizing an event to present the results of a research project on the Cash Flows Statement, launched in collaboration with the Osservatorio sui Bilanci e sulla Comunicazione Economico-Finanziaria.
OIC publishes the press release related to the Omnibus Package issued by the European Commission.
OIC publishes the response to the request for clarification on the application of paragraphs A.
OIC publishes proposals regarding the sustainability matter related to the Omnibus initiative.
The OIC has published Interpretative Document 11 – updated for the 2024 financial statements – “Accounting aspects related to the valuation of non-fixed securities.
OIC published the comments to IASB on IFRS IC Tentative Agenda Decision and comment letters: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38).
Due Date: 10/02/2025
Last November, the IASB has published a consultation on some narrow amendments to IAS 37 – Provisions, Contingent Liabilities and Contingent Assets.
In questo numero: IFRS Foundation – Riunione IASB – Riunione ISSB – Documenti pubblicati EFRAG – Riunioni Financial Reporting Board – Riunioni Financial Reporting Technical Expert Group – Riunioni Sustainability Reporting Board – Riunioni Sustainability Reporting TEG – Documenti pubblicati OIC – Attività nazionale – Attività internazionale
OIC published the comments to EFRAG on: Draft Comment Letter on IASB ED Equity Method of Accounting AIS 28 Investments in Associates and Joint Ventures (revised 202x) ; and Draft Endorsement Advice on IASB Amendments to IFRS 7 and IFRS 9 about “Contracts referencing Nature-dependent Electricity”.