{"id":10662,"date":"2023-04-11T14:02:29","date_gmt":"2023-04-11T12:02:29","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=10662"},"modified":"2023-04-11T14:02:32","modified_gmt":"2023-04-11T12:02:32","slug":"ordinul-nr-2-048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-clarificari","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/ordinul-nr-2-048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-clarificari\/","title":{"rendered":"Ordinul nr. 2.048\/2022 privind completarea reglement\u0103rilor contabile aplicabile operatorilor economici. Clarific\u0103ri"},"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-69e11d651a232\" class=\"fw-col-sm-8 tf-sh-9f1ebbaa0df71dff05156896b59890ff\" >\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-3893cd8d0b425bf9b8cd610228f20be9 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Conf. univ. dr.\u00a0<\/span><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\" target=\"_blank\" rel=\"noreferrer noopener\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"stk-highlight\">,\u00a0expert contabil<\/span><\/p>\n<p><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/completari-la-reglementarile-contabile-aplicabile-operatorilor-economici-a10065\/\" target=\"_blank\" rel=\"noreferrer noopener\">Dup\u0103 cum se \u0219tie<\/a><span class=\"stk-highlight\">,<\/span>\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/259121\" target=\"_blank\" rel=\"noreferrer noopener\">OMF nr. 2.048\/2022<\/a><span class=\"stk-highlight\">, prin care se aduc complet\u0103ri reglement\u0103rilor contabile aplicabile operatorilor economici, a fost oficializat \u00een septembrie anul trecut. Vom prezenta, \u00een cele ce urmeaz\u0103, prevederile actului normativ \u0219i unele clarific\u0103ri pe care le consider\u0103m necesare.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">Principalele prevederi<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">I.\u00a0<strong>Reglement\u0103rile contabile\u00a0privind situa\u021biile financiare anuale individuale \u0219i situa\u021biile financiare anuale consolidate<\/strong>, aprobate prin\u00a0<\/span><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/250771\" target=\"_blank\" rel=\"noreferrer noopener\">OMFP nr. 1.802\/2014<\/a><span class=\"stk-highlight\">, au fost modificate dup\u0103 cum urmeaz\u0103:<\/span><\/p>\n<p><span class=\"stk-highlight\">\u2013 Reglement\u0103rile transpun \u0219i prevederile din Directiva (UE) 2021\/2.101 a Parlamentului European \u0219i a Consiliului din 24 noiembrie 2021 de modificare a Directivei 2013\/34\/UE \u00een ceea ce prive\u0219te prezentarea, de c\u0103tre anumite \u00eentreprinderi \u0219i sucursale, de informa\u021bii privind impozitul pe profit, publicat\u0103 \u00een Jurnalul Oficial al Uniunii Europene, seria L, nr. 429 din data de 1 decembrie 2021.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u2013 Este introdus un capitol nou \u00een reglement\u0103rile contabile, cap. 13<sup>1<\/sup>\u00a0<em>Raportul privind informa\u021biile referitoare la impozitul pe profit.<\/em><\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen \u00een\u021belesul acestui capitol se aplic\u0103 urm\u0103toarele defini\u021bii:<\/span><\/p>\n<ul>\n<li><span class=\"stk-highlight\"><strong>societate-mam\u0103 final\u0103<\/strong>\u00a0\u00eenseamn\u0103 o entitate care \u00eentocme\u0219te situa\u021biile financiare anuale consolidate ale celui mai mare grup de entit\u0103\u021bi;<\/span><\/li>\n<li><span class=\"stk-highlight\">situa\u021bii financiare anuale consolidate \u00eenseamn\u0103 situa\u021biile financiare care sunt \u00eentocmite de o societate-mam\u0103 a unui grup, \u00een care activele, datoriile, capitalurile proprii, veniturile \u0219i cheltuielile sunt prezentate ca fiind cele ale unei singure entit\u0103\u021bi economice;<\/span><\/li>\n<li><span class=\"stk-highlight\">jurisdic\u021bie fiscal\u0103 \u00eenseamn\u0103 un stat sau o jurisdic\u021bie nestatal\u0103 care are autonomie fiscal\u0103 \u00een ceea ce prive\u0219te impozitul pe profit;<\/span><\/li>\n<li><span class=\"stk-highlight\"><strong>entitate autonom\u0103<\/strong>\u00a0\u00eenseamn\u0103 o entitate care nu face parte dintr-un grup.<\/span><\/li>\n<\/ul>\n<p><strong><span class=\"stk-highlight\">Entit\u0103\u021bile \u0219i sucursalele care au obliga\u021bia de a transmite rapoarte cu privire la impozitul pe profit<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">1.\u00a0<strong>Societ\u0103\u021bile-mam\u0103 finale<\/strong>, a c\u0103ror cifr\u0103 de afaceri net\u0103 consolidat\u0103 a dep\u0103\u0219it la data bilan\u021bului lor, pentru fiecare dintre ultimele dou\u0103 exerci\u021bii financiare consecutive, cuantumul de\u00a0<strong>3.700.000.000 lei<\/strong>\u00a0(echivalentul a 747.474.740 euro la cursul valutar publicat \u00een Jurnalul Oficial al Uniunii Europene la data de 21 decembrie 2021), astfel cum se reflect\u0103 \u00een situa\u021biile lor financiare anuale consolidate, au obliga\u021bia s\u0103 \u00eentocmeasc\u0103, s\u0103 publice \u0219i s\u0103 asigure accesul la un raport privind informa\u021biile referitoare la impozitul pe profit pentru cel mai recent dintre respectivele dou\u0103 exerci\u021bii financiare consecutive.<\/span><\/p>\n<p><span class=\"stk-highlight\">2. O societate-mam\u0103 final\u0103 nu mai face obiectul obliga\u021biilor de raportare stabilite la pct. 1 atunci c\u00e2nd cifra de afaceri net\u0103 consolidat\u0103 a acesteia la data bilan\u021bului scade sub cuantumul de 3.700.000.000 lei pentru fiecare dintre ultimele dou\u0103 exerci\u021bii financiare consecutive, astfel cum se reflect\u0103 \u00een situa\u021biile sale financiare anuale consolidate.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ordinul-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-clarificari-a11147\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/ordinul-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-clarificari-a11147\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e11d651a718\" class=\"fw-col-sm-4 tf-sh-ae75caf32bd73ce98b0a3ac035b74ab5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t<div class=\"fw-imagebox clearfix fw-imagebox-1 tf-sh-766d83f4364022bf510d6b0ccf18dc57 text-left   \"  style=\"\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-parent  \" style=\"width: 100%;\">\n\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-child fw-ratio-16-9 fw-ratio-container\">\n\t\t\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/ordinul-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-a11147.jpg\"  alt=\"ordinul-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-a11147\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/ordinul-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-a11147.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:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/ordinul-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-a11147-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/ordinul-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-a11147-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/ordinul-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-a11147-590x332.jpg 590w\"   alt=\"ordinul-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-a11147\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t<div class=\"fw-imagebox-aside\" style=\"\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil Dup\u0103 cum se \u0219tie,\u00a0OMF nr. 2.048\/2022, prin care se aduc complet\u0103ri reglement\u0103rilor contabile aplicabile operatorilor economici, a fost oficializat \u00een septembrie anul trecut. Vom prezenta, \u00een cele ce urmeaz\u0103, prevederile actului [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10663,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10662","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/comments?post=10662"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10662\/revisions"}],"predecessor-version":[{"id":10665,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10662\/revisions\/10665"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/10663"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=10662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=10662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=10662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}