{"id":13353,"date":"2025-03-07T14:12:03","date_gmt":"2025-03-07T11:12:03","guid":{"rendered":"https:\/\/ceccarbucuresti.ro\/ro\/?p=13353"},"modified":"2025-03-07T14:12:04","modified_gmt":"2025-03-07T11:12:04","slug":"ifrs-18-19-un-nou-capitol-in-raportarea-financiara-acum-si-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarbucuresti.ro\/ro\/2025\/03\/07\/ifrs-18-19-un-nou-capitol-in-raportarea-financiara-acum-si-in-limba-romana\/","title":{"rendered":"IFRS 18 & 19, un nou capitol \u00een raportarea financiar\u0103 \u2013 acum \u0219i \u00een limba rom\u00e2n\u0103"},"content":{"rendered":"
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Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia a tradus \u00een limba rom\u00e2n\u0103, sub licen\u021b\u0103, noile standarde emise de Funda\u021bia IFRS \u00een 2024, IFRS 18\u00a0Prezentare \u0219i descriere \u00een situa\u021biile financiare<\/em>\u00a0\u0219i IFRS 19\u00a0Filiale f\u0103r\u0103 r\u0103spundere public\u0103: prezent\u0103ri de informa\u021bii<\/em>.<\/span><\/p>\n

Standardul Interna\u021bional de Raportare Financiar\u0103 18\u00a0Prezentare \u0219i descriere \u00een situa\u021biile financiare<\/em><\/strong>,\u00a0<\/em>emis de Funda\u021bia IFRS \u00een aprilie 2024, \u00eenlocuie\u0219te IAS 1\u00a0Prezentarea situa\u021biilor financiare<\/em>\u00a0\u0219i stabile\u0219te dispozi\u021biile pentru prezentarea \u0219i descrierea informa\u021biilor \u00een situa\u021biile financiare cu scop general pentru a asigura c\u0103 acestea furnizeaz\u0103 informa\u021bii relevante care ofer\u0103 o reprezentare exact\u0103 a activelor, datoriilor, capitalurilor proprii, veniturilor \u0219i cheltuielilor unei entit\u0103\u021bi.<\/span><\/p>\n

Al doilea document,\u00a0Standardul Interna\u021bional de Raportare Financiar\u0103 19\u00a0Filiale f\u0103r\u0103 r\u0103spundere public\u0103: prezent\u0103ri de informa\u021bii,\u00a0<\/em><\/strong>emis de Funda\u021bia IFRS \u00een mai 2024, specific\u0103 dispozi\u021biile de prezentare a informa\u021biilor pe care o entitate este autorizat\u0103 s\u0103 le aplice \u00een locul dispozi\u021biilor de prezentare a informa\u021biilor din alte Standarde de Contabilitate IFRS.<\/span><\/p>\n

IASB a \u00eentreprins proiectul care a condus la IFRS 19 ca r\u0103spuns la observa\u021biile primite, conform c\u0103rora filialelor ar trebui s\u0103 li se permit\u0103 s\u0103 aplice standardele de contabilitate IFRS cu dispozi\u021bii reduse de prezentare a informa\u021biilor. IFRS 19 reprezint\u0103 o oportunitate pentru companii de a beneficia de reducerea costurilor \u0219i de simplificare a raport\u0103rii, f\u0103r\u0103 a compromite utilitatea situa\u021biilor financiare ale filialelor eligibile pentru utilizatori. Aceste economii de costuri se vor extinde de la filiale la grupul lor \u0219i, \u00een cele din urm\u0103, vor aduce beneficii proprietarilor acestora.<\/span><\/p>\n

IFRS 18 \u0219i IFRS 19 vor intra \u00een vigoare la 1 ianuarie 2027.<\/span><\/p>\n

Standardele \u00een format electronic pot fi achizi\u021bionate\u00a0exclusiv<\/strong>\u00a0de pe\u00a0shop-ul Funda\u021biei IFRS<\/a>, la categoria\u00a0IFRS Digital Subscription.<\/a><\/span><\/p>\n

(Copyright foto:\u00a0123RF Stock Photo<\/a>)<\/em><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"

Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia a tradus \u00een limba rom\u00e2n\u0103, sub licen\u021b\u0103, noile standarde emise de Funda\u021bia IFRS \u00een 2024, IFRS 18\u00a0Prezentare \u0219i descriere \u00een situa\u021biile financiare\u00a0\u0219i IFRS 19\u00a0Filiale f\u0103r\u0103 r\u0103spundere public\u0103: […]<\/p>\n","protected":false},"author":7,"featured_media":13354,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13353","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/13353","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/comments?post=13353"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/13353\/revisions"}],"predecessor-version":[{"id":13356,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/13353\/revisions\/13356"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/media\/13354"}],"wp:attachment":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/media?parent=13353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/categories?post=13353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/tags?post=13353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}