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OIC 10, IN CONSULTAZIONE LA BOZZA DEL NUOVO PRINCIPIO SUL RENDICONTO FINANZIARIO


L?"Organismo Italiano di Contabilità (OIC) ha avviato la consultazione pubblica sulle modifiche all?"OIC 10 – Rendiconto Finanziario, con l?"obiettivo di migliorare l?"uniformità applicativa del principio e ridurre le difformità riscontrate nella prassi operativa. L?"intervento nasce da una Post Implementation Review (PIR) condotta con il supporto del mondo accademico e basata sull?"analisi di un campione di 1.030 rendiconti finanziari. Dall?"indagine sono emerse criticità legate a classificazioni non omogenee dei flussi finanziari e a un utilizzo eccessivo delle voci residuali, rendendo necessario un aggiornamento del principio contabile. Le principali novità del documento OICLa bozza in consultazione introduce chiarimenti interpretativi, esempi applicativi e indicazioni operative su numerose fattispecie finora non disciplinate in modo esplicito. Tra le principali novità figurano le regole di classificazione dei flussi relativi a interessi e dividendi, il trattamento delle operazioni di factoring e reverse factoring e l?"obbligo di fornire informazioni aggiuntive sulla composizione delle voci residuali quando rilevanti. La consultazione resterà aperta fino al 31 luglio, termine entro il quale professionisti, imprese e studiosi potranno inviare osservazioni e contributi sulle proposte formulate dall?"OIC via email, all'indirizzo staffoic@fondazioneoic.eu. Fonte: https://www.fondazioneoic.eu
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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