{"id":3689,"date":"2023-06-27T09:57:45","date_gmt":"2023-06-27T06:57:45","guid":{"rendered":"http:\/\/ceccar.org\/en\/?p=3689"},"modified":"2023-06-27T09:57:45","modified_gmt":"2023-06-27T06:57:45","slug":"order-no-1-7302023-for-the-regulation-of-some-accounting-aspects-main-provisions","status":"publish","type":"post","link":"https:\/\/ceccar.org\/en\/?p=3689","title":{"rendered":"Order No. 1.730\/2023 for the regulation of some accounting aspects. Main provisions"},"content":{"rendered":"<p><a href=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2023\/06\/order-no-1730-2023-for-the-regulation-of-some-accounting-aspects-main-provisions-a11454.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-3690\" title=\"order-no-1730-2023-for-the-regulation-of-some-accounting-aspects-main-provisions-a11454\" src=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2023\/06\/order-no-1730-2023-for-the-regulation-of-some-accounting-aspects-main-provisions-a11454-300x181.jpg\" alt=\"\" width=\"300\" height=\"181\" srcset=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2023\/06\/order-no-1730-2023-for-the-regulation-of-some-accounting-aspects-main-provisions-a11454-300x181.jpg 300w, https:\/\/ceccar.org\/en\/wp-content\/uploads\/2023\/06\/order-no-1730-2023-for-the-regulation-of-some-accounting-aspects-main-provisions-a11454.jpg 660w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><span style=\"color: #000000;\">As\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-aduce-o-serie-de-clarificari-la-prevederile-omf-nr-2048-2022-privind-completarea-reglementarilor-contabile-aplicabile-operatorilor-economici-a11449\/\" rel=\"noopener\" target=\"_blank\"><span style=\"color: #000000;\">reported<\/span><\/a>\u00a0by\u00a0<em>CECCAR Business Magazine<\/em>, the Order of the Minister of Finance\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/271514\" rel=\"noopener\" target=\"_blank\"><span style=\"color: #000000;\">No. 1.730\/2023<\/span><\/a>\u00a0<strong>for the regulation of some accounting aspects\u00a0<\/strong>was recently formalized. We present below the provisions of the normative act.<\/span><\/p>\r\n<p><span style=\"color: #000000;\"><strong>I. Amendments to the Accounting Regulations regarding the individual annual financial statements and the consolidated annual financial statements, approved by OMFP No. 1.802\/2014<\/strong><\/span><\/p>\r\n<p><span style=\"color: #000000;\">1. Regarding the obligation to submit the Report on the profit tax (point 592<sup>5<\/sup>\u00a0of the Regulations)<\/span><\/p>\r\n<p><span style=\"color: #000000;\">a) Medium and large subsidiaries, which are controlled by a final parent company that does not fall under the legislation of an EU member state, when the\u00a0<strong>consolidated revenues\u00a0<\/strong>exceeded on the date of its balance sheet, for each of the last two consecutive financial years, the amount of RON 3,700,000,000, as reflected in the consolidated annual financial statements, have the obligation to publish and ensure access to a report on the information regarding the profit tax concerning the said final parent company for the most recent of the respective two consecutive financial years.<\/span><\/p>\r\n<p><span style=\"color: #000000;\"><strong>What has changed:<\/strong>\u00a0Consolidated net turnover has been replaced by \u201econsolidated revenues\u201d.<\/span><\/p>\r\n<p><span style=\"color: #000000;\">b) In the case of a group whose final parent company is from a third country, the obligation to publish the profit tax report can be fulfilled by any affiliated entity within the group, included in the scope of applicability of these regulations.<\/span><\/p>\r\n<p><span style=\"color: #000000;\"><em>New provision introduced in the Accounting Regulations!<\/em><\/span><\/p>\r\n<p><span style=\"color: #000000;\">2. Regarding the content of the Profit Tax Report (point 592<sup>9<\/sup>\u00a0of the Regulations)<\/span><\/p>\r\n<p><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/order-no-1730-2023-for-the-regulation-of-some-accounting-aspects-main-provisions-a11454\/\" target=\"_blank\">Read the entire article in CECCAR Business Magazine<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>As\u00a0reported\u00a0by\u00a0CECCAR Business Magazine, the Order of the Minister of Finance\u00a0No. 1.730\/2023\u00a0for the regulation of some accounting aspects\u00a0was recently formalized. We present below the provisions of the normative act. I. Amendments to the Accounting Regulations regarding the individual annual financial statements and the consolidated annual financial statements, approved by OMFP No. 1.802\/2014 1. Regarding the obligation&nbsp;<a href=\"https:\/\/ceccar.org\/en\/?p=3689\" class=\"read-more\">Citeste mai departe<\/a><\/p>\n","protected":false},"author":2,"featured_media":3690,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-stiri","cat-8-id"],"_links":{"self":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3689"}],"version-history":[{"count":1,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3689\/revisions"}],"predecessor-version":[{"id":3691,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3689\/revisions\/3691"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/media\/3690"}],"wp:attachment":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}