OIC 34 Ricavi: le specifiche casistiche disciplinate del nuovo principio contabile


The article aims to explore some complex issues addressed in detail by the OIC 34 accounting standard, such as: sales with guarantee, transfers of licenses, sales with obligation to repurchase, operations in which the company acts on its own behalf or on behalf of third parties, the costs for obtaining contracts and onerous contracts. This exploration was conducted by the authors also using the extensive guidance available in the international accounting standard IFRS 15 – Revenue from Contracts with Customers on these issues.

The objective of the article is to provide readers with the knowledge necessary to comply with the principle, anticipate potential challenges and exploit the benefits it offers.

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