Actualizarea criteriilor de mărime referitoare la întocmirea situațiilor financiare, conform Ordinului Ministrului Finanțelor Publice
Updating the size criteria related to the preparation of financial statements, according to the Order of the Minister of Public Finance
Author(s): Georgiana BugeacSubject(s): Politics / Political Sciences, Politics, Governance, Economic policy, Fiscal Politics / Budgeting
Published by: Editura Solomon
Keywords: financial statements; size criteria; classification of entities; OMF 4164/2024;
Summary/Abstract: The Ministry of Finance has recently made changes to the size criteria that reporting entities must consider when preparing their Individual Annual Financial Statements or Consolidated Annual Financial Statements. These changes directly influence the classification of entities by size, because they are applicable to Annual Financial Statements starting from Financial Year 2024, or Financial Years starting after 1 January 2024 for entities that have opted for a financial year other than the calendar year.
Journal: Tax Magazine
- Issue Year: 2024
- Issue No: 6
- Page Range: 482-484
- Page Count: 3
- Language: Romanian
- Content File-PDF
