Italy OIC B6/B11 Inventory Accounting in IFS

Hi Community,

I am looking for advice from anyone with experience implementing IFS for Italian companies reporting under OIC.

We are currently reviewing the treatment of inventory purchases and statutory reporting requirements, specifically the relationship between:

• B6 - Purchases of raw materials, consumables and goods
• B11 - Changes in inventories of raw materials, consumables and goods

We maintain two ledgers GL for IRS and the IL for Local Gaap

From an IFS perspective, inventory transactions are typically processed using the standard inventory posting framework (M1 Inventory, GRNI, AP, etc.).

My questions are,

1. Has anyone implemented separate local-GAAP ledger adjustments to satisfy OIC requirements while retaining standard IFS inventory accounting?
2. How do companies typically handle the month-end and year-end inventory adjustments?
3. Are there any recommended design patterns or lessons learned from Italian IFS implementations?

We are trying to understand the most common and audit-friendly approach used by Italian companies running IFS, particularly where IFRS and OIC reporting coexist.

Any guidance or practical examples would be greatly appreciated.

Thank you.