{"id":9949,"date":"2025-11-04T10:54:56","date_gmt":"2025-11-04T08:54:56","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=9949"},"modified":"2025-11-04T10:54:58","modified_gmt":"2025-11-04T08:54:58","slug":"ceccar-publica-traducerea-in-limba-romana-a-documentului-proportionalitatea-iessa-emis-de-iesba","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/ceccar-publica-traducerea-in-limba-romana-a-documentului-proportionalitatea-iessa-emis-de-iesba\/","title":{"rendered":"CECCAR public\u0103 traducerea \u00een limba rom\u00e2n\u0103 a documentului\u00a0\u201ePropor\u021bionalitatea IESSA\u201d,\u00a0emis de IESBA"},"content":{"rendered":"\n<p>International Ethics Standards Board for Accountants (IESBA) a publicat\u00a0<em>Standardele Interna\u021bionale de Etic\u0103 pentru Asigurarea Sustenabilit\u0103\u021bii<\/em>\u00a0(inclusiv Standardele Interna\u021bionale privind Independen\u021ba) (IESSA) \u00een ianuarie 2025, cu data de intrare \u00een vigoare \u00een decembrie 2026. IESSA stabilesc un punct de referin\u021b\u0103 global \u00een ceea ce prive\u0219te etica pentru to\u021bi practicienii privind asigurarea \u00een materie de sustenabilitate (SAP), indiferent de experien\u021ba lor. IESSA sunt incluse \u00een Partea 5 a Codului IESBA.<\/p>\n<p>Un considerent important pentru IESBA \u00een elaborarea IESSA a fost acela de a se asigura c\u0103 acestea sunt propor\u021bionale \u0219i \u00een concordan\u021b\u0103 cu caracteristica referitoare la adaptabilitate din\u00a0<a href=\"https:\/\/ipiob.org\/document\/Public-Interest-Framework-2020.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Cadrul general privind interesul public<\/a>. Echivalente cu standardele privind etica \u0219i independen\u021ba pentru misiunile de audit, IESSA sunt concepute pentru misiunile de asigurare a sustenabilit\u0103\u021bii (SAE) pentru \u00eentreprinderile mici \u0219i mijlocii (IMM-uri), precum \u0219i pentru SAE pentru entit\u0103\u021bile mari.<\/p>\n<p>Cite\u0219te mai multe \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ceccar-publica-traducerea-in-limba-romana-a-documentului-proportionalitatea-iessa-emis-de-iesba-a16468\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>International Ethics Standards Board for Accountants (IESBA) a publicat\u00a0Standardele Interna\u021bionale de Etic\u0103 pentru Asigurarea Sustenabilit\u0103\u021bii\u00a0(inclusiv Standardele Interna\u021bionale privind Independen\u021ba) (IESSA) \u00een ianuarie 2025, cu data de intrare \u00een vigoare \u00een decembrie 2026. IESSA stabilesc un [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":9950,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-9949","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\/9949","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=9949"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/9949\/revisions"}],"predecessor-version":[{"id":9951,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/9949\/revisions\/9951"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/9950"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=9949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=9949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=9949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}