{"id":7869,"date":"2022-12-15T12:43:41","date_gmt":"2022-12-15T10:43:41","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=7869"},"modified":"2022-12-15T12:43:45","modified_gmt":"2022-12-15T10:43:45","slug":"standardul-international-privind-contractele-de-asigurare-revizuit-ifrs-17-disponibil-acum-si-in-limba-romana%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/standardul-international-privind-contractele-de-asigurare-revizuit-ifrs-17-disponibil-acum-si-in-limba-romana%ef%bf%bc\/","title":{"rendered":"Standardul interna\u021bional privind contractele de asigurare revizuit, IFRS 17, disponibil acum \u0219i \u00een limba rom\u00e2n\u0103\ufffc"},"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-69e0ebbd198b6\" 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=\"stk-highlight\">Ca parte a activit\u0103\u021bii Corpului Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia de a facilita accesul membrilor la materialele de specialitate relevante elaborate de organismele interna\u021bionale, v\u0103 punem la dispozi\u021bie singura traducere autorizat\u0103 \u00een limba rom\u00e2n\u0103 a standardului\u00a0<\/span><a href=\"https:\/\/librarie.ceccar.ro\/standarde-profesionale\/40-ifrs-17-contracte-de-asigurare.html\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS 17\u00a0<em>Contracte de asigurare<\/em>\u00a0revizuit<\/a><span class=\"stk-highlight\">, emis \u00een 2021 de Funda\u021bia IFRS.<\/span><\/p>\n<p><a href=\"https:\/\/librarie.ceccar.ro\/standarde-profesionale\/40-ifrs-17-contracte-de-asigurare.html\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS 17\u00a0<em>Contracte de asigurare<\/em><\/a>\u00a0<span class=\"stk-highlight\">a fost elaborat de Consiliul pentru Standarde Interna\u021bionale de Contabilitate pentru a \u00eenlocui standardul interimar IFRS 4 \u0219i a ajuta investitorii \u0219i alte persoane s\u0103 \u00een\u021beleag\u0103 mai bine expunerea la risc, profitabilitatea \u0219i pozi\u021biile financiare ale asigur\u0103torilor.<\/span><\/p>\n<p><span class=\"stk-highlight\">Standardul stabile\u0219te principiile pentru recunoa\u0219terea, evaluarea, prezentarea \u0219i descrierea\u00a0<em>contractelor de asigurare\u00a0<\/em>care intr\u0103 sub inciden\u021ba standardului. Obiectivul IFRS 17 este de a asigura c\u0103 o entitate furnizeaz\u0103 informa\u021bii relevante care reprezint\u0103 exact contractele respective. Pe baza acestor informa\u021bii, utilizatorii situa\u021biilor financiare pot evalua efectul pe care contractele de asigurare \u00eel au asupra pozi\u021biei financiare, a performan\u021bei financiare \u0219i a fluxurilor de trezorerie ale unei entit\u0103\u021bi.<\/span><\/p>\n<p><span class=\"stk-highlight\">Standardul revizuit<\/span>\u00a0<a href=\"https:\/\/librarie.ceccar.ro\/standarde-profesionale\/40-ifrs-17-contracte-de-asigurare.html\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS 17 Contracte de asigurare<\/a>\u00a0<span class=\"stk-highlight\">se aplic\u0103 pentru perioadele de raportare anuale care \u00eencep la 1 ianuarie 2023 sau ulterior acestei date. Se permite aplicarea anticipat\u0103 a acestuia pentru entit\u0103\u021bile care aplic\u0103 IFRS 9\u00a0<em>Instrumente financiare<\/em>\u00a0la data aplic\u0103rii ini\u021biale a IFRS 17 sau anterior acestei date.<\/span><\/p>\n<p><span class=\"stk-highlight\">Publica\u021bia este disponibil\u0103 \u00een format electronic \u0219i poate fi achizi\u021bionat\u0103 de pe<\/span>\u00a0<a href=\"https:\/\/librarie.ceccar.ro\/standarde-profesionale\/40-ifrs-17-contracte-de-asigurare.html\" target=\"_blank\" rel=\"noreferrer noopener\">libr\u0103ria CECCAR<\/a><span class=\"stk-highlight\">. Plata se realizeaz\u0103 exclusiv prin transfer bancar.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0ebbd19fdc\" 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\/11\/oecd-anunta-ca-s-a-ajuns-la-un-acord-privind-un-impozit-minim-global-pe-profitul-multinationalelor-s13077.jpg\"  alt=\"oecd-anunta-ca-s-a-ajuns-la-un-acord-privind-un-impozit-minim-global-pe-profitul-multinationalelor-s13077\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/11\/oecd-anunta-ca-s-a-ajuns-la-un-acord-privind-un-impozit-minim-global-pe-profitul-multinationalelor-s13077.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\/11\/oecd-anunta-ca-s-a-ajuns-la-un-acord-privind-un-impozit-minim-global-pe-profitul-multinationalelor-s13077-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/11\/oecd-anunta-ca-s-a-ajuns-la-un-acord-privind-un-impozit-minim-global-pe-profitul-multinationalelor-s13077-320x240.jpg 320w\"   alt=\"oecd-anunta-ca-s-a-ajuns-la-un-acord-privind-un-impozit-minim-global-pe-profitul-multinationalelor-s13077\" 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>Ca parte a activit\u0103\u021bii Corpului Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia de a facilita accesul membrilor la materialele de specialitate relevante elaborate de organismele interna\u021bionale, v\u0103 punem la dispozi\u021bie singura traducere autorizat\u0103 \u00een limba [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7869","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7869","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=7869"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7869\/revisions"}],"predecessor-version":[{"id":7871,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7869\/revisions\/7871"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=7869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=7869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=7869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}