{"id":7812,"date":"2023-01-09T11:26:02","date_gmt":"2023-01-09T09:26:02","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=7812"},"modified":"2023-01-09T11:26:03","modified_gmt":"2023-01-09T09:26:03","slug":"noi-reglementari-privind-o-serie-de-aspecte-contabile","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/noi-reglementari-privind-o-serie-de-aspecte-contabile\/","title":{"rendered":"Noi reglement\u0103ri privind o serie de aspecte contabile"},"content":{"rendered":"\n<p><span class=\"stk-highlight\">Prin OMF nr. 4.291\/2022, publicat \u00een<\/span>\u00a0<a href=\"https:\/\/monitoruloficial.ro\/Monitorul-Oficial--PI--18--2023.html\" target=\"_blank\" rel=\"noreferrer noopener\">Monitorul Oficial nr. 18 din 6 ianuarie 2023<\/a><span class=\"stk-highlight\">, au fost reglementate o serie de aspecte contabile referitoare la:<\/span><\/p>\n<p><em><span class=\"stk-highlight\">\u25cf contabilizarea de c\u0103tre entit\u0103\u021bi a sumelor primite ca urmare a distribuirii par\u021biale a dividendelor \u00een cursul exerci\u021biului financiar<\/span><\/em><\/p>\n<p><span class=\"stk-highlight\">\u00cen concordan\u021b\u0103 cu modul de contabilizare de c\u0103tre entit\u0103\u021bile care au optat, potrivit legii, s\u0103 repartizeze dividende \u00een cursul exerci\u021biului financiar, \u0219i anume pe seama crean\u021belor (contul 463 \u201eCrean\u021be reprezentand dividende repartizate \u00een cursul exerci\u021biului financiar\u201d), entit\u0103\u021bile care primesc asemenea sume le vor recunoa\u0219te drept datorie (contul 467 \u201eDatorii aferente distribuirilor interimare de dividende\u201d).<\/span><\/p>\n<p><span class=\"stk-highlight\">\u25cf\u00a0<em>\u00eentreruperea capitaliz\u0103rii costurilor \u00eendator\u0103rii<\/em><\/span><\/p>\n<p><span class=\"stk-highlight\">Noul act normativ completeaz\u0103 Reglement\u0103rile contabile aprobate prin OMFP nr. 1.802\/2014, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, \u00een sensul men\u021bion\u0103rii condi\u021biilor \u00een care entitatea \u00eentrerupe capitalizarea costurilor \u00eendator\u0103rii, \u0219i anume atunci c\u00e2nd aceasta nu lucreaz\u0103 efectiv la realizarea activului cu ciclu lung de fabrica\u021bie.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span>\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-o-serie-de-aspecte-contabile-s17122\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-o-serie-de-aspecte-contabile-s17122\/\">CECCAR Business Magazine<\/a><\/em><span class=\"stk-highlight\">.<\/span><\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Prin OMF nr. 4.291\/2022, publicat \u00een\u00a0Monitorul Oficial nr. 18 din 6 ianuarie 2023, au fost reglementate o serie de aspecte contabile referitoare la: \u25cf contabilizarea de c\u0103tre entit\u0103\u021bi a sumelor primite ca urmare a distribuirii [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7204,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,20],"tags":[],"class_list":["post-7812","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-membri"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/7812","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=7812"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/7812\/revisions"}],"predecessor-version":[{"id":7813,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/7812\/revisions\/7813"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/7204"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=7812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=7812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=7812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}