The Italian accounting standards setter (OIC) has released the official new version of OIC 10 dedicated to Cash flow statement. The new changes, deriving from the introduction of Legislative Decree n. 139/2015 into our legislation, aim to allign the discipline of cash flow statement to the new legal requirements (for all entities except those classifiedRead more about New domestic accounting standard OIC 10: “Cash Flow Statement”[…]

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 OICRead more about Proposed amendments to OIC standard n. 9 “Impairment of assets”, OIC standard n. 17 “Consolidated financial statements and equity method”, OIC standard n. 23 “Construction contracts”, OIC standard n. 25 “Taxes” and OIC standard n. 26 “The effect of changes in foreign exchange rates”[…]

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 OICRead more about Proposed amendments to OIC standard n. 12 “Financial statements framework”, OIC standard n. 13 “Stock” and OIC standard n. 28 “Equity”[…]

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 OICRead more about Proposed amendments to OIC standard n. 31 “Provisions”[…]

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 OICRead more about Proposed amendments to OIC standard n. 24 “Intangibles”[…]

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 OICRead more about Proposed amendments to OIC standard n. 29 “Accounting Policies, Changes in Accounting Estimates and Errors”[…]

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 OICRead more about Proposed new standard on derivatives financial instruments[…]