{"id":7766,"date":"2022-11-24T12:31:53","date_gmt":"2022-11-24T10:31:53","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=7766"},"modified":"2022-11-24T12:31:55","modified_gmt":"2022-11-24T10:31:55","slug":"mf-propune-noi-reglementari-privind-o-serie-de-aspecte-contabile","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/mf-propune-noi-reglementari-privind-o-serie-de-aspecte-contabile\/","title":{"rendered":"MF propune noi reglement\u0103ri privind o serie de aspecte contabile"},"content":{"rendered":"\n

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Ministerul Finan\u021belor (MF) propune, printr-un<\/span>\u00a0proiect de ordin\u00a0<\/a>publicat pe site-ul institu\u021biei, reglementarea unor aspecte contabile referitoare la:<\/span><\/p>\n

\u25cf\u00a0contabilizarea de c\u0103tre entit\u0103\u021bi a sumelor primite ca urmare a distribuirii par\u021biale a dividendelor in cursul exerci\u021biului financiar<\/span><\/em><\/p>\n

\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), se propune ca entit\u0103\u021bile care primesc asemenea sume s\u0103 le recunoasc\u0103 drept datorie (contul 467 \u201eDatorii aferente distribuirilor interimare de dividende\u201d).<\/span><\/p>\n

\u25cf\u00a0\u00eentreruperea capitaliz\u0103rii costurilor \u00eendator\u0103rii<\/span><\/em><\/p>\n

Prin prezentul proiect se propune completarea Reglement\u0103rilor 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

\u25cf\u00a0natura contabil\u0103 a sumelor primite \u00een avans de la clien\u021bi<\/span><\/em><\/p>\n

Prin proiectul de act normativ se propune completarea reglement\u0103rilor contabile cu prevederi prin care se clarific\u0103 situa\u021bia \u00een care aceste sume reprezint\u0103 datorii (contabilizate \u00een contul 419 \u201eClien\u021bi \u2013 creditori\u201d), respectiv venituri \u00eenregistrate \u00een avans (contabilizate \u00een contul 472 \u201eVenituri \u00eenregistrate \u00een avans\u201d).<\/span><\/p>\n

Cite\u0219te mai mult \u00een\u00a0<\/span>CECCAR<\/span>\u00a0Business Magazine<\/span><\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u00a0 Ministerul Finan\u021belor (MF) propune, printr-un\u00a0proiect de ordin\u00a0publicat pe site-ul institu\u021biei, reglementarea unor aspecte contabile referitoare la: \u25cf\u00a0contabilizarea de c\u0103tre entit\u0103\u021bi a sumelor primite ca urmare a distribuirii par\u021biale a dividendelor in cursul exerci\u021biului financiar […]<\/p>\n","protected":false},"author":7,"featured_media":7767,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7766","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/comments?post=7766"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7766\/revisions"}],"predecessor-version":[{"id":7768,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7766\/revisions\/7768"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/7767"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=7766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=7766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=7766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}