{"id":3799,"date":"2024-01-19T14:21:39","date_gmt":"2024-01-19T12:21:39","guid":{"rendered":"http:\/\/ceccar.org\/en\/?p=3799"},"modified":"2024-01-19T14:21:39","modified_gmt":"2024-01-19T12:21:39","slug":"mf-main-changes-regarding-the-regulation-of-financial-and-non-financial-reporting","status":"publish","type":"post","link":"https:\/\/ceccar.org\/en\/?p=3799","title":{"rendered":"MF: Main changes regarding the regulation of financial and non-financial reporting"},"content":{"rendered":"<p><span style=\"color: #000000;\"><a href=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/mf-main-changes-regarding-the-regulation-of-financial-and-non-financial-reporting-a12328.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-3800\" title=\"mf-main-changes-regarding-the-regulation-of-financial-and-non-financial-reporting-a12328\" src=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/mf-main-changes-regarding-the-regulation-of-financial-and-non-financial-reporting-a12328-300x181.jpg\" alt=\"\" width=\"300\" height=\"181\" srcset=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/mf-main-changes-regarding-the-regulation-of-financial-and-non-financial-reporting-a12328-300x181.jpg 300w, https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/mf-main-changes-regarding-the-regulation-of-financial-and-non-financial-reporting-a12328.jpg 660w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a>MF order no. 52\/2024 regarding the regulation of some aspects related to the reporting of certain financial and non-financial information was published in the Official Gazette, Part I no. 29 of January 12th, 2024<\/span><\/p>\r\n<p><span style=\"color: #000000;\">The main changes in the Accounting Regulations for legal persons without patrimonial purpose (Order of the Minister of Public Finance no. 3.103\/2017):<\/span><\/p>\r\n<ol>\r\n<li><span style=\"color: #000000;\"><strong>The sums received from the state budget for the support of organizations of citizens belonging to national minorities\u00a0<\/strong>also represent income corresponding to activities without patrimonial purpose.<\/span><\/li>\r\n<li><span style=\"color: #000000;\">In the general chart of accounts, it is introduced the account \u201e7389 Income from amounts received from the state budget for the support of organizations of citizens belonging to national minorities\u201d.<\/span><\/li>\r\n<li><span style=\"color: #000000;\">The structure of the account of the result of the exercise is approved, drawn up by entities without patrimonial purpose that carry out economic activities, as well as by legal persons without patrimonial purpose of public utility.<\/span><\/li>\r\n<\/ol>\r\n<div><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-main-changes-regarding-the-regulation-of-financial-and-non-financial-reporting-a12328\/\" target=\"_blank\">Read the entire article in CECCAR Business Magazine<\/a>.<\/div>","protected":false},"excerpt":{"rendered":"<p>MF order no. 52\/2024 regarding the regulation of some aspects related to the reporting of certain financial and non-financial information was published in the Official Gazette, Part I no. 29 of January 12th, 2024 The main changes in the Accounting Regulations for legal persons without patrimonial purpose (Order of the Minister of Public Finance no.&nbsp;<a href=\"https:\/\/ceccar.org\/en\/?p=3799\" class=\"read-more\">Citeste mai departe<\/a><\/p>\n","protected":false},"author":4,"featured_media":3800,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3799","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\/3799","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3799"}],"version-history":[{"count":1,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3799\/revisions"}],"predecessor-version":[{"id":3801,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3799\/revisions\/3801"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/media\/3800"}],"wp:attachment":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}