{"id":3340,"date":"2020-08-05T14:10:49","date_gmt":"2020-08-05T12:10:49","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=3340"},"modified":"2020-08-05T14:10:49","modified_gmt":"2020-08-05T12:10:49","slug":"noi-documente-traduse-de-ceccar-aplicarea-ifrs-9-si-ifrs-16-in-contextul-pandemiei-generate-de-virusul-sars-cov-2","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/noi-documente-traduse-de-ceccar-aplicarea-ifrs-9-si-ifrs-16-in-contextul-pandemiei-generate-de-virusul-sars-cov-2\/","title":{"rendered":"Noi documente traduse de CECCAR: Aplicarea IFRS 9 \u0219i IFRS 16 \u00een contextul pandemiei generate de virusul SARS-CoV-2"},"content":{"rendered":"<p>Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) pune la dispozi\u021bia celor interesa\u021bi traducerea \u00een limba rom\u00e2n\u0103 a documentelor elaborate de Funda\u021bia IFRS privind aplicarea IFRS 9 \u0219i IFRS 16 \u00een noile condi\u021bii economice generate de COVID-19.<\/p>\n<p>Publica\u021biile au scopul de a sprijini aplicarea consecvent\u0103 a dispozi\u021biilor din Standardele IFRS\u00ae \u00een aceast\u0103 perioad\u0103 de incertitudine economic\u0103.<\/p>\n<p>Documentul <a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/08\/IFRS-9-and-Covid-19-RO.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>IFRS 9 \u0219i COVID-19<\/strong>: <em>Contabilizarea pierderilor din creditare preconizate prin aplicarea IFRS 9 \u201eInstrumente financiare\u201d \u00een contextul incertitudinii cauzate de pandemia de COVID-19<\/em><\/a> con\u021bine prevederi referitoare la recunoa\u0219terea pierderilor din creditare preconizate pe toat\u0103 durata de via\u021b\u0103 atunci c\u00e2nd se \u00eentrevede o cre\u0219tere semnificativ\u0103 a riscului de credit (SICR) asupra unui instrument financiar.<\/p>\n<p>Al doilea document, <a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/08\/IFRS-16-and-Covid-19-RO.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>IFRS 16 \u0219i COVID-19<\/strong>: <em>Contabilizarea concesiilor de la plata chiriei determinate de COVID-19 prin aplicarea IFRS 16 \u201eContracte de leasing\u201d<\/em><\/a>, trateaz\u0103 modul de \u00eenregistrare \u00een contabilitate a schimb\u0103rilor aferente contractelor de leasing care au ap\u0103rut, sau urmeaz\u0103 s\u0103 apar\u0103, ca rezultat al pandemiei, cum ar fi, de exemplu, cazurile \u00een care locatorii ofer\u0103 locatarilor comerciali perioade de gra\u021bie de la plata chiriei.<\/p>\n<p>Documentele \u00een limba englez\u0103 sunt disponibile pe <a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">site-ul Funda\u021biei IFRS<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) pune la dispozi\u021bia celor interesa\u021bi traducerea \u00een limba rom\u00e2n\u0103 a documentelor elaborate de Funda\u021bia IFRS privind aplicarea IFRS 9 \u0219i IFRS 16 \u00een noile condi\u021bii economice [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3340","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/comments?post=3340"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3340\/revisions"}],"predecessor-version":[{"id":3342,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3340\/revisions\/3342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/3341"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=3340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=3340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=3340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}