{"id":3572,"date":"2020-09-11T09:48:39","date_gmt":"2020-09-11T07:48:39","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=3572"},"modified":"2020-09-11T09:48:39","modified_gmt":"2020-09-11T07:48:39","slug":"documentul-ifac-rolul-directorului-financiar-si-al-functiei-financiare-in-crearea-de-valoare-pus-la-dispozitie-de-catre-ceccar-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/documentul-ifac-rolul-directorului-financiar-si-al-functiei-financiare-in-crearea-de-valoare-pus-la-dispozitie-de-catre-ceccar-in-limba-romana\/","title":{"rendered":"Documentul IFAC \u201eRolul directorului financiar \u0219i al func\u021biei financiare \u00een crearea de valoare\u201d, pus la dispozi\u021bie de c\u0103tre CECCAR \u00een limba rom\u00e2n\u0103"},"content":{"rendered":"<p><span class=\"tadv-color\">Av\u00e2nd \u00een vedere faptul c\u0103 nenum\u0103rate organiza\u021bii se afl\u0103 \u00een dificultate \u00een contextul noii pandemii cauzate de coronavirus, multe se confrunt\u0103 cu diverse provoc\u0103ri \u00een str\u00e2ns\u0103 leg\u0103tur\u0103 cu nevoile continue de a oferi siguran\u021b\u0103 angaja\u021bilor, de a furniza valoare consumatorilor finali \u0219i de a stabili parteneriate \u0219i mai apropiate cu furnizorii, guvernele \u0219i comunit\u0103\u021bile. \u00cen acest context, un director financiar (CFO) ar trebui s\u0103 fie totodat\u0103 \u201edirectorul responsabil de valoare\u201d (CVO), adopt\u00e2nd o mentalitate orientat\u0103 spre crearea de valoare \u0219i protejarea acesteia. \u00centrebarea principal\u0103 devine \u00een acest context: cum putem \u00een\u021belege, evalua \u0219i raporta mai bine crearea de valoare. Raportarea integrat\u0103 este un cadru general cu tradi\u021bie, care sprijin\u0103 tocmai acest lucru. Un cadru general de raportare nu este \u00eens\u0103 suficient. Directorii financiari vor avea nevoie de o \u00een\u021belegere mai aprofundat\u0103 a organiza\u021biilor din care fac parte \u0219i a a\u0219tept\u0103rilor p\u0103r\u021bilor interesate interne \u0219i externe pentru a gestiona riscurile, oportunit\u0103\u021bile, modelele de afaceri \u0219i resursele sau capitalurile relevante ale acestor organiza\u021bii.<\/span><\/p>\n<p class=\"has-black-color has-text-color\">Acest articol prezint\u0103 viziunea IFAC, IIRC \u0219i AICPA asupra modului \u00een care CFO \u0219i echipele financiare \u00ee\u0219i pot redefini rolurile, pun\u00e2nd bazele unui parteneriat de afaceri eficient \u0219i ofer\u0103 o imagine integrat\u0103 asupra performan\u021bei \u0219i valorii \u0219i a componentelor-cheie ale acestora.<\/p>\n<p class=\"has-black-color has-text-color\">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 versiunea \u00een limba rom\u00e2n\u0103 a documentului <strong>\u201eRolul directorului financiar \u0219i al func\u021biei financiare \u00een crearea de valoare\u201d<\/strong>, realizat de International Federation of Accountants (IFAC), International Integrated Reporting Council (IIRC) \u0219i Assciation of International Certified Professional Accountants (AICPA).<\/p>\n<p><span class=\"tadv-color\">Documentul \u00een limba rom\u00e2n\u0103 este disponibil la sec\u021biunea<\/span> <a href=\"http:\/\/ceccar.ro\/ro\/?page_id=11517\">Publica\u021bii \u2013 Organisme interna\u021bionale \u2013 Alte documente de interes<\/a> <span class=\"tadv-color\">de pe site-ul CECCAR.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Av\u00e2nd \u00een vedere faptul c\u0103 nenum\u0103rate organiza\u021bii se afl\u0103 \u00een dificultate \u00een contextul noii pandemii cauzate de coronavirus, multe se confrunt\u0103 cu diverse provoc\u0103ri \u00een str\u00e2ns\u0103 leg\u0103tur\u0103 cu nevoile continue de a oferi siguran\u021b\u0103 angaja\u021bilor, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3573,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3572","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\/3572","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=3572"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3572\/revisions"}],"predecessor-version":[{"id":3574,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3572\/revisions\/3574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/3573"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=3572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=3572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=3572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}