Noutăți legislative privind raportarea informațiilor nefinanciare de către anumite entități
Legislative news regarding the reporting of non-financial information by certain entities
Author(s): Alexandrina Teodora BorfoaiaSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: non-financial statement; climate-related key performance indicators; transparency of undertakings in non-financial statements;
Summary/Abstract: The paper aims to present the novelty issues brought by the Order of the Minister of Finance for amending and supplementing the accounting regulations applicable to economic operators no. 1239/04.10.2021 regarding the additional non-financial information to be reported by the entities required to prepare the non-financial statement.
Journal: Revista Consultant Fiscal
- Issue Year: 2021
- Issue No: 03
- Page Range: 17-22
- Page Count: 6
- Language: Romanian
- Content File-PDF