{"id":26458,"date":"2026-09-04T07:00:00","date_gmt":"2026-09-04T07:00:00","guid":{"rendered":"https:\/\/generationimpact.global\/notizie\/aasb-2026-4-superannuation-not-for-profit-reporting-relief\/"},"modified":"2026-11-01T14:16:06","modified_gmt":"2026-11-01T14:16:06","slug":"aasb-2026-4-fondi-pensione-enti-non-profit-semplificazioni","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/it\/news\/aasb-2026-4-fondi-pensione-enti-non-profit-semplificazioni\/","title":{"rendered":"L&#8217;AASB pubblica l&#8217;AASB 2026-4 su semplificazioni di rendicontazione e flussi di cassa"},"content":{"rendered":"\n<p>L&#8217;Australian Accounting Standards Board ha pubblicato l&#8217;AASB 2026-4, che introduce semplificazioni mirate per i fondi pensione (superannuation entities) e gli enti pubblici senza scopo di lucro che applicano l&#8217;AASB 18 e le relative modifiche all&#8217;AASB 107. Il principio chiarisce inoltre i requisiti per la riconciliazione dei flussi di cassa operativi.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Ambito e semplificazioni previste<\/strong><\/h2>\n<p>Il principio AASB 2026-4, intitolato Amendments to Australian Accounting Standards \u2013 Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation, introduce semplificazioni mirate per i fondi pensione e gli enti pubblici senza scopo di lucro, esclusi gli istituti di istruzione superiore.<\/p>\n<p>Oltre alle semplificazioni mirate, il principio contiene aggiornamenti redazionali e modifiche conseguenti ad altri Australian Accounting Standards. Introduce inoltre una definizione formale di istituto di istruzione superiore sia nell&#8217;AASB 18 sia nell&#8217;AASB 107.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Date di applicazione e obblighi scaglionati<\/strong><\/h2>\n<p>Il principio si applica agli esercizi annuali che iniziano dal 1\u00b0 gennaio 2028 in poi; \u00e8 consentita l&#8217;applicazione anticipata.<\/p>\n<p>Una data di applicazione anteriore vale per specifiche modifiche relative alla riconciliazione dei flussi di cassa operativi previste dall&#8217;AASB 1039 Concise Financial Reports e dall&#8217;AASB 1054 Australian Additional Disclosures. Le entit\u00e0 con scopo di lucro, esclusi i fondi pensione, devono applicare tali modifiche agli esercizi annuali che iniziano dal 1\u00b0 gennaio 2027 in poi.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Fonti<\/strong><\/h2><ul class=\"wp-block-list ul-fix fs-16 m-fs-14\">\n<li><a href=\"https:\/\/aasb.gov.au\/news\/application-of-aasb-18-and-aasb-107-by-superannuation-and-not-for-profit-entities-and-operating-cash-flow-reconciliation\/\" target=\"_blank\" rel=\"nofollow noreferrer noopener\">Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;Australian Accounting Standards Board ha pubblicato l&#8217;AASB 2026-4, che introduce semplificazioni mirate per i fondi pensione (superannuation entities) e gli enti pubblici senza scopo di lucro che applicano l&#8217;AASB 18 e le relative modifiche all&#8217;AASB 107. Il principio chiarisce inoltre i requisiti per la riconciliazione dei flussi di cassa operativi. Ambito e semplificazioni previste Il [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26459,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"categories":[1831],"tags":[2003,1968,1931,2029,2052],"class_list":["post-26458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notizie","tag-aasb","tag-accounting-standards","tag-financial-reporting","tag-not-for-profit","tag-superannuation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>AASB 2026-4 per fondi pensione ed enti non profit | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"L&#039;Australian Accounting Standards Board pubblica l&#039;AASB 2026-4, con semplificazioni di rendicontazione per fondi pensione ed 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