{"id":13706,"date":"2025-06-20T15:28:18","date_gmt":"2025-06-20T12:28:18","guid":{"rendered":"https:\/\/ceccarbucuresti.ro\/ro\/?p=13706"},"modified":"2025-06-20T15:28:19","modified_gmt":"2025-06-20T12:28:19","slug":"a-fost-stabilita-modalitatea-de-raportare-de-catre-entitatile-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic","status":"publish","type":"post","link":"https:\/\/ceccarbucuresti.ro\/ro\/2025\/06\/20\/a-fost-stabilita-modalitatea-de-raportare-de-catre-entitatile-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic\/","title":{"rendered":"A fost stabilit\u0103 modalitatea de raportare de c\u0103tre entit\u0103\u021bile care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic"},"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-69e08364241a7\" class=\"fw-col-sm-12 tf-sh-db1074ec143280d5b9064e5c5c28e31f\" >\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-91f8b35bf7348c75481b479065b15bc0 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Prin\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/299065\" target=\"_blank\" rel=\"noreferrer noopener\">OMF nr. 899\/2025<\/a>, publicat ast\u0103zi \u00een Monitorul Oficial nr. 550\/16.06.2025, a fost reglementat\u0103\u00a0<em>modalitatea de raportare de c\u0103tre entit\u0103\u021bile care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic<\/em>. Noul Ordin are \u00een vedere cuprinderea \u00eentr-un singur act normativ a prevederilor referitoare la cerin\u021bele de raportare a informa\u021biilor din situa\u021biile financiare anuale \u00eentocmite de operatorii economici, respectiv persoanele juridice f\u0103r\u0103 scop patrimonial, care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic. \u00cen acest context, se abrog\u0103 prevederile cu privire la aceste aspecte, cuprinse \u00een urm\u0103toarele acte normative:\u00a0<strong>a)<\/strong>\u00a0OMFP nr. 864\/2010 privind unele aspecte referitoare la \u00eentocmirea raport\u0103rilor contabile anuale \u0219i a situa\u021biilor financiare anuale;\u00a0<strong>b)<\/strong>\u00a0OMFP nr. 4.160\/2015 privind modificarea \u0219i completarea unor reglement\u0103ri contabile, cu modific\u0103rile \u0219i complet\u0103rile ulterioare;\u00a0<strong>c)<\/strong>\u00a0OMFP nr. 895\/2017 pentru aprobarea Sistemului de raportare contabil\u0103 la 30 iunie 2017 a operatorilor economici, precum \u0219i pentru reglementarea unor aspecte contabile.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/a-fost-stabilita-modalitatea-de-raportare-de-catre-entitatile-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic-s23593\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/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":"<p>Prin\u00a0OMF nr. 899\/2025, publicat ast\u0103zi \u00een Monitorul Oficial nr. 550\/16.06.2025, a fost reglementat\u0103\u00a0modalitatea de raportare de c\u0103tre entit\u0103\u021bile care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic. Noul Ordin are \u00een vedere cuprinderea \u00eentr-un [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":13707,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13706","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\/13706","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=13706"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/13706\/revisions"}],"predecessor-version":[{"id":13709,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/13706\/revisions\/13709"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/media\/13707"}],"wp:attachment":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/media?parent=13706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/categories?post=13706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/tags?post=13706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}