modules/bilancio-xbrl-it/rulepacks/it/oic-2016-2023.1.json

{
  "schema_version": 1,
  "id": "OIC_2016_2023.1",
  "kind": "OIC_ACCOUNTING_RULES",
  "effective_from": "2016-01-01",
  "effective_to": "2023-12-31",
  "mandatory_from": "2016-01-01",
  "recognized_early_adoption_flags": [],
  "professional_review_rules": [],
  "rule_references": ["D.Lgs. 139/2015", "OIC national accounting standards applicable to the reporting period"],
  "source_register": [
    {
      "id": "OIC_PRINCIPI_CONTABILI",
      "kind": "official_accounting_standard_register",
      "title": "Principi contabili nazionali",
      "url": "https://www.fondazioneoic.eu/attivita-nazionale/principi-contabili/",
      "retrieved_on": "2026-08-06"
    }
  ]
}