{"id":9546,"date":"2025-05-08T12:17:25","date_gmt":"2025-05-08T10:17:25","guid":{"rendered":"https:\/\/ceccarbraila.ro\/ro\/?p=9546"},"modified":"2025-05-08T12:17:26","modified_gmt":"2025-05-08T10:17:26","slug":"mf-propune-noi-reglementari-privind-modalitatea-de-raportare-de-catre-entitatile-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic","status":"publish","type":"post","link":"https:\/\/ceccarbraila.ro\/ro\/2025\/05\/08\/mf-propune-noi-reglementari-privind-modalitatea-de-raportare-de-catre-entitatile-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic\/","title":{"rendered":"MF propune noi reglement\u0103ri privind 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-69e064cfc8285\" class=\"fw-col-sm-12 tf-sh-4237e4cdc729acbfd3a2f44b7133ff94\" >\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-a3ee295e61de8159ae769be981e5a011 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<div class=\"post-content\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-33840\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/05\/NTQ2MTMyMTA0MzQ5NzE2M-4eB5YCmJoHCdK1jyWvk44UGYNGvqhrQxYn6MmXP8zh93e35st3r9SuCMJ57SKU6EQYipH9ZhZsQXcMQOKoNX6MpIqEGW_BzmNRib7LKW5r5fnr6yZknjYSXtUiaSqigZdiB44-9ea-LwNmOHdO2PM.jpg\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/05\/NTQ2MTMyMTA0MzQ5NzE2M-4eB5YCmJoHCdK1jyWvk44UGYNGvqhrQxYn6MmXP8zh93e35st3r9SuCMJ57SKU6EQYipH9ZhZsQXcMQOKoNX6MpIqEGW_BzmNRib7LKW5r5fnr6yZknjYSXtUiaSqigZdiB44-9ea-LwNmOHdO2PM.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/05\/NTQ2MTMyMTA0MzQ5NzE2M-4eB5YCmJoHCdK1jyWvk44UGYNGvqhrQxYn6MmXP8zh93e35st3r9SuCMJ57SKU6EQYipH9ZhZsQXcMQOKoNX6MpIqEGW_BzmNRib7LKW5r5fnr6yZknjYSXtUiaSqigZdiB44-9ea-LwNmOHdO2PM-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/05\/NTQ2MTMyMTA0MzQ5NzE2M-4eB5YCmJoHCdK1jyWvk44UGYNGvqhrQxYn6MmXP8zh93e35st3r9SuCMJ57SKU6EQYipH9ZhZsQXcMQOKoNX6MpIqEGW_BzmNRib7LKW5r5fnr6yZknjYSXtUiaSqigZdiB44-9ea-LwNmOHdO2PM-150x91.jpg 150w\" alt=\"\" width=\"600\" height=\"364\" \/><\/figure>\n<p>Ministerul Finan\u021belor propune, printr-un\u00a0<a href=\"https:\/\/mfinante.gov.ro\/static\/10\/Mfp\/transparenta\/proiectOrdinraportare_07052025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de Ordin<\/a>\u00a0publicat \u00een transparen\u021b\u0103 decizional\u0103,\u00a0<em>reglementarea modalit\u0103\u021bii de raportare de c\u0103tre entit\u0103\u021bile care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic<\/em>.<\/p>\n<p>Prin noul proiect de ordin se propune 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 propune abrogarea prevederilor 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.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-propune-noi-reglementari-privind-modalitatea-de-raportare-de-catre-entitatile-care-opteaza-pentru-un-exercitiu-financiar-diferit-de-anul-calendaristic\/s\/UsZeLWZg9DAJQ7XlrzYP\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n<\/div>\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>Ministerul Finan\u021belor propune, printr-un\u00a0proiect de Ordin\u00a0publicat \u00een transparen\u021b\u0103 decizional\u0103,\u00a0reglementarea modalit\u0103\u021bii de raportare de c\u0103tre entit\u0103\u021bile care opteaz\u0103 pentru un exerci\u021biu financiar diferit de anul calendaristic. Prin noul proiect de ordin se propune cuprinderea \u00eentr-un singur [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":9547,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-9546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts\/9546","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/comments?post=9546"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts\/9546\/revisions"}],"predecessor-version":[{"id":9549,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts\/9546\/revisions\/9549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/media\/9547"}],"wp:attachment":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/media?parent=9546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/categories?post=9546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/tags?post=9546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}