{"id":5103,"date":"2021-09-03T14:25:48","date_gmt":"2021-09-03T12:25:48","guid":{"rendered":"https:\/\/ceccarcluj.ro\/ro\/?p=5103"},"modified":"2021-09-03T14:25:48","modified_gmt":"2021-09-03T12:25:48","slug":"ministerul-finantelor-propune-modificarea-reglementarilor-contabile","status":"publish","type":"post","link":"https:\/\/ceccarcluj.ro\/ro\/ministerul-finantelor-propune-modificarea-reglementarilor-contabile\/","title":{"rendered":"Ministerul Finan\u021belor propune modificarea reglement\u0103rilor contabile"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69d7dfa376e99\" class=\"fw-col-sm-8 tf-sh-182348d51add67f5bddc3ed42e35face\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-8d6bd1819f76f55f17819b7fc28f050b \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"ugb-highlight\">Reglement\u0103rile contabile aplicabile operatorilor economici vor fi modificate de Ministerul Finan\u021belor (MF). Pe site-ul ministerului a fost publicat un proiect de ordin pentru modificarea \u0219i completarea Reglement\u0103rilor privind situa\u021biile financiare anuale individuale \u0219i situa\u021biile financiare anuale consolidate, aplicabile entit\u0103\u021bilor care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een Rom\u00e2nia, precum \u0219i a reglement\u0103rilor conforme cu Standardele Interna\u021bionale de Raportare Financiar\u0103, acestea din urm\u0103 fiind aplicate de societ\u0103\u021bile ale c\u0103ror valori mobiliare au fost admise la tranzac\u021bionare pe o pia\u021b\u0103 reglementat\u0103. Modific\u0103rile propuse de reprezentan\u021bii ministerului vizeaz\u0103, printre altele, unele clarific\u0103ri referitoare la tratamentul contabil aplicabil beneficiilor acordate angaja\u021bilor at\u00e2t direct de c\u0103tre entitatea raportoare, c\u00e2t \u0219i de c\u0103tre societatea-mam\u0103 a entit\u0103\u021bii raportoare sau de o alt\u0103 societate din grup, \u0219i declara\u021bia nefinanciar\u0103 \u00eentocmit\u0103 de entit\u0103\u021bi.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Astfel, prin proiectul de ordin se men\u021bioneaz\u0103 expres faptul c\u0103 dac\u0103 tranzac\u021bia din cadrul grupului presupune angajamente de rambursare prin care entitatea raportoare pl\u0103te\u0219te pentru instrumentele de capitaluri proprii acordate angaja\u021bilor, aceasta contabilizeaz\u0103 acordarea instrumentelor de capitaluri proprii \u00een mod distinct de angajamentul de rambursare din cadrul grupului. Potrivit referatului de aprobare ce \u00eenso\u021be\u0219te proiectul de act normativ, \u00een actualele reglement\u0103ri nu este tratat expres cazul \u00een care astfel de tranzac\u021bii intra-grup presupun angajamente de rambursare prin care entitatea raportoare pl\u0103te\u0219te pentru instrumentele de capitaluri proprii pe care angaja\u021bii le primesc direct de la societatea-mam\u0103 a entit\u0103\u021bii raportoare sau de la o alt\u0103 societate din grup.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Propunerile ministerului se refer\u0103 \u0219i la primele situa\u021bii financiare anuale \u00eentocmite de persoanele juridice str\u0103ine care au locul de exercitare a conducerii efective \u00een Rom\u00e2nia \u0219i al c\u0103ror exerci\u021biu financiar coincide cu anul calendaristic. Sub aspectul primelor situa\u021bii financiare anuale \u00eentocmite de aceste entit\u0103\u021bi, actualele reglement\u0103ri cuprind men\u021biuni exprese doar \u00een ceea ce prive\u0219te entit\u0103\u021bile care au ales, potrivit legii, un exerci\u021biu financiar diferit de anul calendaristic, nu \u0219i \u00een ceea ce prive\u0219te entit\u0103\u021bile al c\u0103ror exerci\u021biu financiar coincide cu anul calendaristic. Astfel, pentru primele situa\u021bii financiare anuale \u00eentocmite de persoanele juridice str\u0103ine care au locul de exercitare a conducerii efective \u00een Rom\u00e2nia \u0219i al c\u0103ror exerci\u021biu financiar coincide cu anul calendaristic, \u201eproiectul precizeaz\u0103 data la care se refer\u0103 primele situa\u021bii financiare anuale \u00eentocmite de entit\u0103\u021bile men\u021bionate mai sus, respectiv 31 decembrie 2021\u201d, se men\u021bioneaz\u0103 \u00een documentul citat.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ministerul-finantelor-propune-modificarea-reglementarilor-contabile-s12733\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69d7dfa3772fc\" class=\"fw-col-sm-4 tf-sh-eb9a80e1b19cefb0c10bb86dc6cc48fd\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcluj.ro\/ro\/wp-content\/uploads\/2021\/09\/ministerul-finantelor-propune-modificarea-reglementarilor-contabile-s12733.jpg\"  alt=\"ministerul-finantelor-propune-modificarea-reglementarilor-contabile-s12733\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcluj.ro\/ro\/wp-content\/uploads\/2021\/09\/ministerul-finantelor-propune-modificarea-reglementarilor-contabile-s12733.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcluj.ro\/ro\/wp-content\/uploads\/2021\/09\/ministerul-finantelor-propune-modificarea-reglementarilor-contabile-s12733-300x182.jpg 300w, https:\/\/ceccarcluj.ro\/ro\/wp-content\/uploads\/2021\/09\/ministerul-finantelor-propune-modificarea-reglementarilor-contabile-s12733.jpg 660w\"   alt=\"ministerul-finantelor-propune-modificarea-reglementarilor-contabile-s12733\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Reglement\u0103rile contabile aplicabile operatorilor economici vor fi modificate de Ministerul Finan\u021belor (MF). Pe site-ul ministerului a fost publicat un proiect de ordin pentru modificarea \u0219i completarea Reglement\u0103rilor privind situa\u021biile financiare anuale individuale \u0219i situa\u021biile financiare [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/posts\/5103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/comments?post=5103"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/posts\/5103\/revisions"}],"predecessor-version":[{"id":5106,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/posts\/5103\/revisions\/5106"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/media\/5104"}],"wp:attachment":[{"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/media?parent=5103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/categories?post=5103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/tags?post=5103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}