modules/bilancio-xbrl-it/rulepacks/it/oic-2026.1.json

{
  "schema_version": 1,
  "id": "OIC_2026.1",
  "kind": "OIC_ACCOUNTING_RULES",
  "effective_from": "2025-01-01",
  "effective_to": "2026-12-31",
  "mandatory_from": "2026-01-01",
  "early_adoption_flag": "OIC_AMENDMENTS_2025",
  "recognized_early_adoption_flags": ["OIC_AMENDMENTS_2025"],
  "professional_review_rules": [
    {
      "id": "OIC.34.REVENUE_REVIEW",
      "category": "oic_revenue_recognition",
      "forms": ["ORDINARY", "ABBREVIATED", "MICRO"],
      "trigger": {"kind": "ALWAYS"},
      "requirements": [{"kind": "ANSWER", "key": "oic34_revenue_policy_review"}],
      "severity_if_missing": "BLOCKER",
      "note_section": "POLICIES",
      "legal_references": [],
      "oic_references": ["OIC 34 Ricavi"],
      "question": {
        "question_id": "Q_OIC34_REVENUE_REVIEW",
        "answer_key": "oic34_revenue_policy_review",
        "title": "OIC 34 revenue-recognition review",
        "requested_fields": [
          {"key": "policy_reviewed", "type": "boolean"},
          {"key": "material_contracts_reviewed", "type": "boolean"}
        ],
        "evidence_requested": "Professional OIC 34 assessment and material contract review, or an explicit not-applicable reason"
      }
    },
    {
      "id": "OIC.2025_AMENDMENTS.REVIEW",
      "category": "oic_2025_amendments",
      "forms": ["ORDINARY", "ABBREVIATED", "MICRO"],
      "trigger": {"kind": "ALWAYS"},
      "requirements": [{"kind": "ANSWER", "key": "oic_2025_amendments_review"}],
      "severity_if_missing": "BLOCKER",
      "note_section": "POLICIES",
      "legal_references": [],
      "oic_references": ["OIC 13", "OIC 16", "OIC 24", "OIC 25", "OIC 31"],
      "question": {
        "question_id": "Q_OIC_2025_AMENDMENTS_REVIEW",
        "answer_key": "oic_2025_amendments_review",
        "title": "December 2025 OIC amendments review",
        "requested_fields": [
          {"key": "oic13_reviewed", "type": "boolean"},
          {"key": "oic16_reviewed", "type": "boolean"},
          {"key": "oic24_reviewed", "type": "boolean"},
          {"key": "oic25_reviewed", "type": "boolean"},
          {"key": "oic31_reviewed", "type": "boolean"}
        ],
        "evidence_requested": "Professional applicability assessment for each amended standard, or an explicit not-applicable reason"
      }
    }
  ],
  "rule_references": ["OIC 34 Ricavi", "OIC amendments published 8 December 2025", "OIC 13", "OIC 16", "OIC 24", "OIC 25", "OIC 31"],
  "source_register": [
    {
      "id": "OIC_34",
      "kind": "official_accounting_standard",
      "title": "OIC 34 Ricavi",
      "url": "https://www.fondazioneoic.eu/attivita-nazionale/principi-contabili/",
      "retrieved_on": "2026-08-06"
    },
    {
      "id": "OIC_AMENDMENTS_2025",
      "kind": "official_accounting_standard_amendments",
      "title": "Emendamenti ai principi contabili pubblicati l'8 dicembre 2025",
      "url": "https://www.fondazioneoic.eu/oic-pubblica-gli-emendamenti-ai-principi-contabili/",
      "retrieved_on": "2026-08-06"
    }
  ]
}