{"id":6273,"date":"2021-10-21T14:56:00","date_gmt":"2021-10-21T12:56:00","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=6273"},"modified":"2021-10-21T14:56:00","modified_gmt":"2021-10-21T12:56:00","slug":"noi-prevederi-aplicabile-persoanelor-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic-publicate-in-monitorul-oficial","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/noi-prevederi-aplicabile-persoanelor-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic-publicate-in-monitorul-oficial\/","title":{"rendered":"Noi prevederi aplicabile persoanelor care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic, publicate \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-69e1326400836\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\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-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"ugb-highlight\">\u00cen\u00a0<\/span><a href=\"https:\/\/www.monitoruloficial.ro\/Monitorul-Oficial--PI--999--2021.html\">Monitorul Oficial nr. 999 din 20 octombrie 2021<\/a>\u00a0<span class=\"ugb-highlight\">a fost publicat\u00a0<em>Ordinul nr. 1240\/2021 al ministrului Finan\u021belor privind unele prevederi aplicabile persoanelor care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic<\/em>. Av\u00e2ndu-se \u00een vedere prevederile cuprinse \u00een Legea contabilit\u0103\u021bii, cu privire la obliga\u021biile care revin persoanelor care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic, actul normativ stipuleaz\u0103 ca persoanele juridice f\u0103r\u0103 scop patrimonial care au ales un exerci\u021biu financiar diferit de anul calendaristic s\u0103 \u00een\u0219tiin\u021beze unitatea teritorial\u0103 a Ministerului Finan\u021belor despre exerci\u021biul financiar ales, respectiv s\u0103 \u00eentocmeasc\u0103 \u0219i s\u0103 depun\u0103 raport\u0103ri contabile anuale la unit\u0103\u021bile teritoriale ale Ministerului Finan\u021belor, \u00een condi\u021biile prev\u0103zute de lege. Ordinul prevede, \u00een acest sens, formatul raport\u0103rilor contabile anuale. Se prevede, de asemenea, c\u0103 raport\u0103rile contabile anuale se \u00eentocmesc distinct de situa\u021biile financiare anuale \u00eencheiate la data aleas\u0103 pentru acestea.<\/span><\/p>\n<p><span class=\"ugb-highlight\">\u00cen ceea ce prive\u0219te \u00eentocmirea situa\u021biilor financiare anuale de c\u0103tre entit\u0103\u021bile care revin la anul calendaristic, actul normative prevede completarea art. VI din\u00a0<em>OMFP nr.<\/em>\u00a0<em>4.160\/2015 privind modificarea \u0219i completarea unor reglement\u0103ri contabile<\/em>\u00a0cu un exemplu de \u00eentocmire a situa\u021biilor financiare anuale de c\u0103tre entit\u0103\u021bile care revin la anul calendaristic.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Cite\u0219te mai multe \u00een<\/span>\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/caietul-de-sarcini-pentru-transformarea-digitala-a-administratiei-publice-din-romania-in-consultare-publica-s13104\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCA<\/a><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-procedura-de-autorizare-a-caselor-de-schimb-valutar-in-consultare-publica-s13100\/\" target=\"_blank\" rel=\"noreferrer noopener\">R<\/a><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-instructiunile-de-completare-a-numarului-de-evidenta-a-platii-publicate-in-monitorul-oficial-s13154\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Business Magazine<\/a><\/em><span class=\"ugb-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e1326400f76\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/10\/noi-prevederi-aplicabile-persoanelor-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic-s13174-1.jpg\"  alt=\"noi-prevederi-aplicabile-persoanelor-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic-s13174-1\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/10\/noi-prevederi-aplicabile-persoanelor-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic-s13174-1.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/10\/noi-prevederi-aplicabile-persoanelor-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic-s13174-1-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/10\/noi-prevederi-aplicabile-persoanelor-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic-s13174-1-320x240.jpg 320w\"   alt=\"noi-prevederi-aplicabile-persoanelor-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic-s13174-1\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen\u00a0Monitorul Oficial nr. 999 din 20 octombrie 2021\u00a0a fost publicat\u00a0Ordinul nr. 1240\/2021 al ministrului Finan\u021belor privind unele prevederi aplicabile persoanelor care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic. Av\u00e2ndu-se \u00een vedere prevederile cuprinse [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-6273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/comments?post=6273"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6273\/revisions"}],"predecessor-version":[{"id":6276,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6273\/revisions\/6276"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/6274"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=6273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=6273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=6273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}