{"id":11058,"date":"2023-06-23T08:48:09","date_gmt":"2023-06-23T06:48:09","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=11058"},"modified":"2023-06-23T08:48:14","modified_gmt":"2023-06-23T06:48:14","slug":"mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2-048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2-048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici\/","title":{"rendered":"MF aduce o serie de clarific\u0103ri la prevederile OMF nr. 2.048\/2022 privind completarea reglement\u0103rilor contabile aplicabile operatorilor economici"},"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-69e51130e017d\" class=\"fw-col-sm-8 tf-sh-769c24739f901a43ba69bdd0bd9f092f\" >\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-9d48f29ee7a61199c568f654f23da7ba \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">\u00cen Monitorul Oficial nr. 559 din 21 iunie 2023 a fost publicat<\/span>\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/271514\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>OMF nr. 1.730\/2023<\/em><\/strong><\/a>\u00a0<span class=\"stk-highlight\"><em>pentru reglementarea unor aspecte contabile<\/em>, act normativ prin care au fost aduse o serie de clarific\u0103ri la prevederile OMF nr. 2.048\/2022. MF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ c\u0103, prin OMF\u00a0<em>nr. 2.048\/2022 privind completarea reglement\u0103rilor contabile aplicabile operatorilor economici\u00a0<\/em>au fost preluate prevederile obligatorii cuprinse \u00een\u00a0<em>Directiva (UE) 2021\/2101 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<\/em>, 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\">Prevederile ordinului men\u021bionat au intrat \u00een vigoare la 1 ianuarie 2023, iar primele informa\u021bii prezentate \u00een temeiul acestuia vor fi raportate \u00een cursul anului 2024, fiind aferente situa\u021biilor financiare corespunz\u0103toare exerci\u021biului financiar al anului 2023.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen cursul anului 2023, pe site-ul Comisiei Europene au fost publicate unele clarific\u0103ri referitoare la aplicarea anumitor prevederi cuprinse \u00een Directiva (UE) 2021\/2101 a Parlamentului European \u0219i a Consiliului, sub forma unui set de \u00eentreb\u0103ri \u0219i r\u0103spunsuri. Aceste informa\u021bii au condus la necesitatea complet\u0103rii, \u00een scop de explicitare, a prevederilor na\u021bionale prin care s-a transpus Directiva (UE) 2021\/2101.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-a11449\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-a11449\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e51130e0969\" class=\"fw-col-sm-4 tf-sh-bff08763cfb507b35068d130cae7dc11\" >\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-139337bbb626541c82eb29b0ae0a90c8 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\/06\/mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2048-2022-privind-completarea-reglementarilor-a11449.jpg\"  alt=\"mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2048-2022-privind-completarea-reglementarilor-a11449\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2048-2022-privind-completarea-reglementarilor-a11449.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\/06\/mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2048-2022-privind-completarea-reglementarilor-a11449-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2048-2022-privind-completarea-reglementarilor-a11449-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2048-2022-privind-completarea-reglementarilor-a11449-590x332.jpg 590w\"   alt=\"mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2048-2022-privind-completarea-reglementarilor-a11449\" 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>\u00cen Monitorul Oficial nr. 559 din 21 iunie 2023 a fost publicat\u00a0OMF nr. 1.730\/2023\u00a0pentru reglementarea unor aspecte contabile, act normativ prin care au fost aduse o serie de clarific\u0103ri la prevederile OMF nr. 2.048\/2022. MF [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":11059,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11058","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\/11058","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=11058"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11058\/revisions"}],"predecessor-version":[{"id":11061,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11058\/revisions\/11061"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/11059"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=11058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=11058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=11058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}