{"id":5086,"date":"2021-02-17T16:32:46","date_gmt":"2021-02-17T14:32:46","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=5086"},"modified":"2021-02-17T16:32:46","modified_gmt":"2021-02-17T14:32:46","slug":"o-noua-publicatie-ifac-tradusa-in-limba-romana-implicatiile-etice-si-de-audit-ale-schemelor-de-sprijin-pentru-mediul-de-afaceri-garantate-de-guverne-in-contextul-covid-19","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/o-noua-publicatie-ifac-tradusa-in-limba-romana-implicatiile-etice-si-de-audit-ale-schemelor-de-sprijin-pentru-mediul-de-afaceri-garantate-de-guverne-in-contextul-covid-19\/","title":{"rendered":"O nou\u0103 publica\u021bie IFAC, tradus\u0103 \u00een limba rom\u00e2n\u0103: \u201eImplica\u021biile etice \u0219i de audit ale schemelor de sprijin pentru mediul de afaceri garantate de guverne \u00een contextul COVID-19\u201d"},"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-69e2e76c734ad\" class=\"fw-col-sm-8 tf-sh-c0fad72e6ba9dab6395a7369ff495a89\" >\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-0bcb81e7dd81653ffc60dd68a8c8fdc2 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"ugb-highlight\">\u00cen multe jurisdic\u021bii, guvernele au r\u0103spuns la pandemia de COVID-19 cu o serie de scheme de sprijin f\u0103r\u0103 precedent pentru mediul de afaceri, prin intermediul c\u0103rora s-a furnizat finan\u021barea necesar\u0103 pentru a permite companiilor aflate \u00een dificultate s\u0103-\u0219i p\u0103streze angaja\u021bii \u0219i s\u0103 evite falimentul.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Existen\u021ba unor astfel de scheme poate implica riscuri suplimentare sau sporite pe care profesioni\u0219tii contabili \u0219i auditorii trebuie s\u0103 le analizeze cu aten\u021bie. Publica\u021bia<\/span>\u00a0<span style=\"color: #0000ff;\"><em><a style=\"color: #0000ff;\" href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/02\/UKFRC-IESBA-Join-Covid-19-Guidance-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Implica\u021biile etice \u0219i de audit ale schemelor de sprijin pentru mediul de afaceri garantate de guverne \u00een contextul COVID-19<\/a><\/em><\/span>\u00a0<span class=\"ugb-highlight\">vine \u00een sprijinul acestora, stabilind ce aspecte pot avea implica\u021bii etice, implica\u021bii pentru cei care \u00eentocmesc informa\u021biile financiare \u0219i pentru cei care le auditeaz\u0103.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Documentul este elaborat de Consiliul de Raportare Financiar\u0103 din Marea Britanie (FRC) sub auspiciile unui Grup de lucru format de Consiliul pentru Standarde Interna\u021bionale de Etic\u0103 pentru Contabili (IESBA) \u0219i normalizatorii na\u021bionali de standarde de etic\u0103 (NSS) din Australia, Canada, China, Africa de Sud, Marea Britanie \u0219i SUA.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Traducerea \u00een limba rom\u00e2n\u0103 a acestei publica\u021bii poate fi consultat\u0103 pe site-ul CECCAR, sec\u021biunea\u00a0<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"http:\/\/ceccar.ro\/ro\/?page_id=11517\" target=\"_blank\" rel=\"noreferrer noopener\">Publica\u021bii \u2013 Organisme interna\u021bionale \u2013 Alte documente de interes<\/a><\/span><span class=\"ugb-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e2e76c73d25\" class=\"fw-col-sm-4 tf-sh-23b0872293a863066983098c0f03f3c9\" >\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-be1a974d63139d3b0681eb73d22607a8 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-3-2 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\/2021\/02\/o-noua-publicatie-ifac-tradusa-in-limba-romana-implicatiile-etice-si-de-audit-ale-schemelor-a7432-300x200.png\"  alt=\"o-noua-publicatie-ifac-tradusa-in-limba-romana-implicatiile-etice-si-de-audit-ale-schemelor-a7432-300&#215;200\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/o-noua-publicatie-ifac-tradusa-in-limba-romana-implicatiile-etice-si-de-audit-ale-schemelor-a7432-300x200.png\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"200\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/o-noua-publicatie-ifac-tradusa-in-limba-romana-implicatiile-etice-si-de-audit-ale-schemelor-a7432-300x200-300x200.png 300w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/o-noua-publicatie-ifac-tradusa-in-limba-romana-implicatiile-etice-si-de-audit-ale-schemelor-a7432-300x200-300x200.png 300w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/o-noua-publicatie-ifac-tradusa-in-limba-romana-implicatiile-etice-si-de-audit-ale-schemelor-a7432-300x200-300x200.png 300w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/o-noua-publicatie-ifac-tradusa-in-limba-romana-implicatiile-etice-si-de-audit-ale-schemelor-a7432-300x200.png 300w\"   alt=\"o-noua-publicatie-ifac-tradusa-in-limba-romana-implicatiile-etice-si-de-audit-ale-schemelor-a7432-300&#215;200\" 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 multe jurisdic\u021bii, guvernele au r\u0103spuns la pandemia de COVID-19 cu o serie de scheme de sprijin f\u0103r\u0103 precedent pentru mediul de afaceri, prin intermediul c\u0103rora s-a furnizat finan\u021barea necesar\u0103 pentru a permite companiilor aflate [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5086","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\/5086","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=5086"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/5086\/revisions"}],"predecessor-version":[{"id":5089,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/5086\/revisions\/5089"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/5087"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=5086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=5086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=5086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}