{"id":4269,"date":"2021-01-26T08:57:10","date_gmt":"2021-01-26T06:57:10","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=4269"},"modified":"2021-01-26T08:57:10","modified_gmt":"2021-01-26T06:57:10","slug":"ordinul-ministrului-finantelor-nr-58-2021-sinteza-principalelor-prevederi","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/ordinul-ministrului-finantelor-nr-58-2021-sinteza-principalelor-prevederi\/","title":{"rendered":"Ordinul ministrului finan\u021belor nr. 58\/2021. Sinteza principalelor prevederi"},"content":{"rendered":"<p><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ceccar-j85\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>CECCAR<\/strong><\/a><br \/>\n<span class=\"ugb-highlight\">Conf. univ. dr.<\/span>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\" target=\"_blank\" rel=\"noreferrer noopener\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"ugb-highlight\">,\u00a0expert contabil<br \/>\nReprezentant al CECCAR \u00een VAT Expert Group<\/span><\/p>\n<p><span class=\"ugb-highlight\">Dup\u0103 cum a informat<\/span>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-in-domeniul-contabilitatii-publicate-in-monitorul-oficial-s10668\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><span class=\"ugb-highlight\">, recent a fost publicat \u00een Monitorul Oficial\u00a0<\/span><a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/236617\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Ordinul ministrului finan\u021belor nr. 58\/2021<\/em><\/a><em>\u00a0<\/em><span class=\"ugb-highlight\"><em>privind principalele aspecte legate de \u00eentocmirea \u0219i depunerea situa\u021biilor financiare anuale \u0219i a raport\u0103rilor contabile anuale ale operatorilor economici la unit\u0103\u021bile teritoriale ale Ministerului Finan\u021belor, precum \u0219i pentru reglementarea unor aspecte contabile<\/em>. Actul normativ aduce c\u00e2teva modific\u0103ri \u00een reglement\u0103rile contabile aprobate prin<\/span>\u00a0<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/164320\" target=\"_blank\" rel=\"noreferrer noopener\">OMFP nr. 1.802\/2014<\/a><span class=\"ugb-highlight\">, elimin\u00e2nd conturile 5126 \u0219i 5127, conturi specifice sistemului de plat\u0103 defalcat\u0103 a TVA (sistem abrogat prin OUG nr. 78\/2019). Totodat\u0103, a fost corelat\u0103 func\u021biunea contului 106\u00a0<em>Rezerve<\/em>\u00a0(din punctul de vedere al credit\u0103rii acestui cont) cu func\u021biunea contului 129\u00a0<em>Repartizarea profitului<\/em>\u00a0privind debitarea cu profitul realizat \u00een exerci\u021biul curent repartizat la rezerve. \u00cen ceea ce prive\u0219te Reglement\u0103rile contabile conforme cu Standardele Interna\u021bionale de Raportare Financiar\u0103 (aprobate prin\u00a0<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/184857\" target=\"_blank\" rel=\"noreferrer noopener\">OMFP nr. 2.844\/2016<\/a>), Ordinul nr. 58\/2021 elimin\u0103 conturile 5126, 5127, precum \u0219i contul 406\u00a0<em>Datorii din opera\u021biuni de leasing financiar<\/em>. Red\u0103m, \u00een continuare, o sintez\u0103 a prevederilor actului normativ.<\/span><\/p>\n<p><strong><span class=\"ugb-highlight\">Principalele prevederi:<\/span><\/strong><\/p>\n<p><span class=\"ugb-highlight\">1. Entit\u0103\u021bile c\u0103rora le sunt incidente Reglement\u0103rile contabile privind situa\u021biile financiare anuale individuale \u0219i situa\u021biile financiare anuale consolidate, aprobate prin Ordinul ministrului finan\u021belor publice nr. 1.802\/2014, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, inclusiv cele al c\u0103ror exerci\u021biu financiar difer\u0103 de anul calendaristic, au obliga\u021bia s\u0103 \u00eentocmeasc\u0103 \u0219i s\u0103 depun\u0103 situa\u021bii financiare anuale la unit\u0103\u021bile teritoriale ale Ministerului Finan\u021belor.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een<\/span> <em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ordinul-ministrului-finantelor-nr-58-2021-sinteza-principalelor-prevederi-a7294\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em><span class=\"ugb-highlight\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CECCAR Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil Reprezentant al CECCAR \u00een VAT Expert Group Dup\u0103 cum a informat\u00a0CECCAR Business Magazine, recent a fost publicat \u00een Monitorul Oficial\u00a0Ordinul ministrului finan\u021belor nr. 58\/2021\u00a0privind principalele aspecte legate de \u00eentocmirea \u0219i [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4269","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\/4269","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=4269"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/4269\/revisions"}],"predecessor-version":[{"id":4271,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/4269\/revisions\/4271"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/4270"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=4269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=4269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=4269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}