OIC postpones the consultation

Organismo Italiano di Contabilità postpones the consultation on questionnaires available for the simplification of accounting rules.

OIC comment on EFRAG DCL on IASB ED Climate related and other uncertainties

OIC has published its Comment Letter on EFRAG draft comment letter on IASB ED Amendments to Climate related and other uncertainties.

EFRAG publishes its DEA on IFRS 18 and invites to comments

Due Date: 26/03/2025

EFRAG has published its Draft Endorsement Advice on the new standard IFRS 18 Presentation and Disclosure in Financial Statements which contains important innovations in the area of ​​presentation.

IASB publishes the Exposure Draft Provisions

Due Date: 25/03/2025

The IASB publishes the Exposure Draft Provisions – Target improvements which contains amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets.

ASB publishes survey to revise IAS 38 Intangible Assets

As part of its project to revise the provisions of IAS 38Intangible Assets, the IASB invites its stakeholders to participate in a short survey.

OIC Comment Letter to EFRAG DCL to Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures and to IASB ED Translation to a Hyperinflationary Presentation Currency

OIC published the Comment Letter to EFRAG draft comment letter related to: – IASB ED Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures – IASB ED Translation to a Hyperinflationary Presentation Currency Attached the documents.

OIC questionnaires available for the simplification of accounting rules

L’Organismo Italiano di Contabilità pubblica i testi dei questionari per le semplificazioni delle regole contabili, predisposti tenendo conto delle varie categorie interessate (imprese, professione contabile, revisori, user),  per facilitare la visione in anteprima delle domande.

SME’s – questionnaires to simplify accounting standards

Due Date: 20/12/2024

Within this project, the first objective set by the OIC is to collect the main application issues through the publication of specific questionnaires addressed to various categories of stakeholders.