{"id":8954,"date":"2022-07-26T12:31:24","date_gmt":"2022-07-26T10:31:24","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=8954"},"modified":"2022-07-26T12:31:28","modified_gmt":"2022-07-26T10:31:28","slug":"sistemul-de-raportare-contabila-la-30-iunie-2022-a-operatorilor-economici-publicat-in-monitorul-oficial","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/sistemul-de-raportare-contabila-la-30-iunie-2022-a-operatorilor-economici-publicat-in-monitorul-oficial\/","title":{"rendered":"Sistemul de raportare contabil\u0103 la 30 iunie 2022 a operatorilor economici, publicat \u00een Monitorul Oficial"},"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-69e14595c4b5f\" class=\"fw-col-sm-8 tf-sh-62d38d0a32db9da59a6160fc72109afa\" >\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-6c7c3db7c355f98a191c7903069cd6b4 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/257619\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Ordinul nr. 1.669\/2022<\/em>\u00a0<em>al ministrului Finan\u021belor pentru aprobarea Sistemului de raportare contabil\u0103 la 30 iunie 2022 a operatorilor economici<\/em><\/a><\/span>\u00a0a fost publicat ast\u0103zi \u00een\u00a0Monitorul Oficial nr. 723 din 19 iulie 2022.<\/span><\/p>\n<p><span class=\"stk-highlight\">Actul normativ prevede ca sistemul de raportare contabil\u0103 la 30 iunie 2022 s\u0103 se aplice operatorilor economici care \u00een exerci\u021biul financiar precedent au \u00eenregistrat o cifr\u0103 de afaceri net\u0103 mai mare dec\u00e2t echivalentul \u00een lei a 1 milion de euro. Pentru \u00eentocmirea raport\u0103rilor contabile la 30 iunie 2022, \u00eencadrarea \u00een criteriul amintit se efectueaz\u0103 pe baza indicatorilor determina\u021bi din situa\u021biile financiare anuale ale exerci\u021biului financiar precedent, respectiv a balan\u021bei de verificare \u00eencheiate la finele exerci\u021biului financiar precedent, utiliz\u00e2nd cursul de schimb valutar comunicat de Banca Na\u021bional\u0103 a Rom\u00e2niei, valabil la data \u00eencheierii exerci\u021biului financiar precedent.<\/span><\/p>\n<p><span class=\"stk-highlight\">Reprezentan\u021bii MF precizeaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103 entit\u0103\u021bile care nu au desf\u0103\u0219urat activitate de la data \u00eenfiin\u021b\u0103rii p\u00e2n\u0103 la 30 iunie 2022, cele care \u00een tot semestrul I al anului 2022 s-au aflat \u00een inactivitate temporar\u0103, cele \u00eenfiin\u021bate \u00een cursul anului 2022, precum \u0219i persoanele juridice care se afl\u0103 \u00een curs de lichidare, potrivit legii, nu \u00eentocmesc raport\u0103ri contabile la 30 iunie 2022.<\/span><\/p>\n<p><span class=\"stk-highlight\">Informa\u021biile cuprinse \u00een raport\u0103rile contabile se bazeaz\u0103 pe reglement\u0103rile contabile aplicabile fiec\u0103rei categorii de operatori economici, respectiv\u00a0<em>Reglement\u0103rile contabile privind situa\u021biile financiare anuale individuale \u0219i situa\u021biile financiare anuale consolidate,\u00a0<\/em>aprobate prin OMFP nr. 1.802\/2014, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, sau\u00a0<em>Reglement\u0103rile contabile conforme cu Standardele Interna\u021bionale de Raportare Financiar\u0103,\u00a0<\/em>aprobate prin OMFP nr. 2.844\/2016, cu modific\u0103rile \u0219i complet\u0103rile ulterioare.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span>\u00a0<span style=\"color: #0000ff;\"><em><a style=\"color: #0000ff;\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/sistemul-de-raportare-contabila-la-30-iunie-2022-a-operatorilor-economici-publicat-in-monitorul-oficial-s15751\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em><span class=\"stk-highlight\">.<\/span><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e14595c52c1\" class=\"fw-col-sm-4 tf-sh-b15732b209136d0fc2f5efce128aacf6\" >\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-2a93c2d271b929464c8bc104b5ba415f 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-noratio 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\/2022\/07\/sistemul-de-raportare-contabila-la-30-iunie-2022-a-operatorilor-economici-publicat-in-monitorul-oficial-s15751-305x151-1.jpg\"  alt=\"sistemul-de-raportare-contabila-la-30-iunie-2022-a-operatorilor-economici-publicat-in-monitorul-oficial-s15751-305&#215;151\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2022\/07\/sistemul-de-raportare-contabila-la-30-iunie-2022-a-operatorilor-economici-publicat-in-monitorul-oficial-s15751-305x151-1.jpg\"><meta itemprop=\"width\" content=\"305\"><meta itemprop=\"height\" content=\"151\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2022\/07\/sistemul-de-raportare-contabila-la-30-iunie-2022-a-operatorilor-economici-publicat-in-monitorul-oficial-s15751-305x151-1.jpg\"   alt=\"sistemul-de-raportare-contabila-la-30-iunie-2022-a-operatorilor-economici-publicat-in-monitorul-oficial-s15751-305&#215;151\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><span class=\"fw-after-no-ratio\" style=\"padding-bottom: 49.508196721311%\"><\/span>\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>Ordinul nr. 1.669\/2022\u00a0al ministrului Finan\u021belor pentru aprobarea Sistemului de raportare contabil\u0103 la 30 iunie 2022 a operatorilor economici\u00a0a fost publicat ast\u0103zi \u00een\u00a0Monitorul Oficial nr. 723 din 19 iulie 2022. Actul normativ prevede ca sistemul de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8955,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8954","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\/8954","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=8954"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/8954\/revisions"}],"predecessor-version":[{"id":8957,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/8954\/revisions\/8957"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/8955"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=8954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=8954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=8954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}