Following the introduction of Legislative Decree n. 139/2015, the framework of the financial statements drown up according to the requirements set forth by the Civil Code has been significantly modified.
The entire set of domestic accounting standards has therefore undergone a deep review and revision in order to comply with new legislative requirements.
The OIC (Italian standard setter) has published the draft version of a modified standard dedicated to intangibles.
Document attached:streaming movie xXx: Return of Xander Cage 2017
OIC-24-Immobilizzazioni-immateriali-Bozza-per-la-consultazione_track-changes
Main changes in Accounting standard OIC 24 refer to the new treatment of R&D costs (only development costs can be accounted for as Intangibles) and new amortization criteria for Goodwill (based on useful life). The new standard also explains how to deal with first application of new criteria.