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OIC: PUBBLICATI I TESTI DEFINITIVI DEGLI EMENDAMENTI AI PRINCIPI CONTABILI NAZIONALI


Con Comunicato Stampa del 18 marzo l'Organismo Italiano di Contabilità (OIC) ha informato che, a seguito della fase di consultazione avviata nel settembre scorso, sono state pubblicate alcune modifiche ai principi contabili nazionali derivanti dalle richieste di chiarimento ricevute dagli stakeholder dell’OIC nell’ultimo anno e che riguardano, in particolare l'OIC 12 Composizione e schemi del bilancio di esercizio, l'OIC 15 Crediti, l'OIC 16 Immobilizzazioni Materiali, l'OIC 19 Debiti, l'OIC 25 Imposte sul reddito e l'OIC 31 Fondi per rischi e oneri e TFR. L'OIC ha inoltre pubblicato il Documento Interpretativo 11 - “Aspetti contabili relativi alla valutazione dei titoli non immobilizzati” aggiornato per i bilanci 2023, aggiornato a seguito della pubblicazione del decreto MEF che ha esteso a tutto il 2023 l’applicazione della norma salva titoli e a seguito della conversione in legge del decreto-legge 131/2023 che interviene sulle modalità con cui il Ministero può prorogare la norma attraverso i decreti ministeriali. 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
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • 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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