{"id":2400,"date":"2020-05-04T10:48:20","date_gmt":"2020-05-04T08:48:20","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=2400"},"modified":"2020-05-04T10:48:20","modified_gmt":"2020-05-04T08:48:20","slug":"ghid-privind-raportarea-financiara-in-cazul-entitatilor-care-aplica-ifrs-in-contextul-crizei-generate-de-coronavirus","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/ghid-privind-raportarea-financiara-in-cazul-entitatilor-care-aplica-ifrs-in-contextul-crizei-generate-de-coronavirus\/","title":{"rendered":"\u201eGhid privind raportarea financiar\u0103 \u00een cazul entit\u0103\u021bilor care aplic\u0103 IFRS, \u00een contextul crizei generate de coronavirus\u201d"},"content":{"rendered":"<div class=\"post-content\"><a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/04\/Banner-Ghid-IFRS.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-17788\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/04\/Banner-Ghid-IFRS-300x181.png\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/04\/Banner-Ghid-IFRS-300x181.png 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/04\/Banner-Ghid-IFRS-150x91.png 150w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/04\/Banner-Ghid-IFRS.png 710w\" alt=\"\" width=\"300\" height=\"181\" \/><\/a>\u00cen Rom\u00e2nia, doar anumite entit\u0103\u021bi pot utiliza \u00een contabilitatea curent\u0103 Standardele Interna\u021bionale de Raportare Financiar\u0103 (IFRS). Printre acestea se num\u0103r\u0103 societ\u0103\u021bile listate pe o pia\u021b\u0103 reglementat\u0103, institu\u021biile de credit, societ\u0103\u021bile de asigurare, anumite companii cu capital de stat.<\/p>\n<p>Totu\u0219i, datorit\u0103 calit\u0103\u021bii crescute a informa\u021biilor ob\u021binute pe baza IFRS, un num\u0103r din ce \u00een ce mai mare de societ\u0103\u021bi rom\u00e2ne\u0219ti, obligate s\u0103 aplice \u00een contabilitatea curent\u0103 reglement\u0103rile na\u021bionale, folosesc IFRS \u00een scopul raport\u0103rilor furnizate ac\u021bionarilor sau altor utilizatori ai situa\u021biilor financiare.<\/p>\n<p><a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/04\/Ghid-CECCAR-raportare-IFRS-coronavirus.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong><em>Ghidul privind raportarea financiar\u0103 \u00een cazul entit\u0103\u021bilor care aplic\u0103 IFRS, \u00een contextul crizei generate de coronavirus<\/em><\/strong><\/a>\u00a0este destinat profesioni\u0219tilor contabili, care \u00een situa\u021bia de criz\u0103 provocat\u0103 de COVID-19 joac\u0103 un rol important \u00een luarea deciziilor , at\u00e2t pe termen scurt, c\u00e2t \u0219i pe termen lung, pentru supravie\u021buirea societ\u0103\u021bilor. Utilizatorii de informa\u021bii financiare \u00ee\u0219i pun speran\u021ba tot \u00een profesioni\u0219tii contabili, c\u0103 vor surprinde \u00een situa\u021biile financiare ale societ\u0103\u021bilor, c\u00e2t mai adecvat \u0219i mai complet, implica\u021biile pandemiei de COVID-19 asupra activit\u0103\u021bii acestora.<\/p>\n<p><strong><em>Informa\u021bii utile despre mediul economic \u00een contextul pandemiei de coronavirus g\u0103si\u021bi \u0219i \u00een Centrul de resurse informa\u021bionale\u00a0<\/em><em>\u279c<\/em><em>\u00a0<a href=\"http:\/\/www.covid-19.ceccar.ro\/\" target=\"_blank\" rel=\"noopener noreferrer\">www.covid-19.ceccar.ro<\/a>!<\/em><\/strong><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Rom\u00e2nia, doar anumite entit\u0103\u021bi pot utiliza \u00een contabilitatea curent\u0103 Standardele Interna\u021bionale de Raportare Financiar\u0103 (IFRS). Printre acestea se num\u0103r\u0103 societ\u0103\u021bile listate pe o pia\u021b\u0103 reglementat\u0103, institu\u021biile de credit, societ\u0103\u021bile de asigurare, anumite companii cu [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2401,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/2400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=2400"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/2400\/revisions"}],"predecessor-version":[{"id":2402,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/2400\/revisions\/2402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/2401"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=2400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=2400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=2400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}