{"id":928,"date":"2014-10-26T06:37:00","date_gmt":"2014-10-26T06:37:00","guid":{"rendered":"https:\/\/www.legaltobusiness.com\/?p=928"},"modified":"2024-12-05T23:08:35","modified_gmt":"2024-12-05T21:08:35","slug":"flexibilitate-mai-mare-pentru-imm-urile-din-romania-prin-raportarea-financiara","status":"publish","type":"post","link":"https:\/\/www.legaltobusiness.com\/en\/flexibilitate-mai-mare-pentru-imm-urile-din-romania-prin-raportarea-financiara\/","title":{"rendered":"More flexibility for companies in the financial reporting"},"content":{"rendered":"<h3 class=\"wp-block-heading\">The european system of financial reporting and simplified, the specific micro-enterprises, it will be available soon in the Usa<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"641\" src=\"https:\/\/www.legaltobusiness.com\/wp-content\/uploads\/2024\/02\/business1-1024x641.jpg\" alt=\"\" class=\"wp-image-929\" style=\"width:883px;height:auto\" srcset=\"https:\/\/www.legaltobusiness.com\/wp-content\/uploads\/2024\/02\/business1-1024x641.jpg 1024w, https:\/\/www.legaltobusiness.com\/wp-content\/uploads\/2024\/02\/business1-300x188.jpg 300w, https:\/\/www.legaltobusiness.com\/wp-content\/uploads\/2024\/02\/business1-768x481.jpg 768w, https:\/\/www.legaltobusiness.com\/wp-content\/uploads\/2024\/02\/business1-1536x962.jpg 1536w, https:\/\/www.legaltobusiness.com\/wp-content\/uploads\/2024\/02\/business1.jpg 1666w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\" translation-block\">Economic operators in Romania who will fall into the category of micro enterprises, according to European rules, will benefit from the simplified European financial reporting system specific to micro enterprises, according to a draft Emergency Ordinance (<a href=\"#\" target=\"_blank\" rel=\"noreferrer noopener\">Draft Emergency Government Ordinance<\/a>) and two draft Ministerial Orders*, which transpose the provisions of the new European Accounting Directive.<\/p>\n\n\n\n<p class=\" translation-block\">The introduction of a separate regime for micro-enterprises in national legislation is optional for EU member states. <strong>Romania opts for<\/strong> the introduction of this regime in order to simplify and reduce administrative expenses for micro enterprises, as defined by <em>Directive 2013\/34\/EU of the European Parliament and of the Council.<\/em><\/p>\n\n\n\n<p class=\" translation-block\">According to <em>Directive 2013\/34\/EU of the European Parliament and of the Council,<\/em> <strong> are micro enterprises<\/strong> companies that <strong>at the balance sheet date<\/strong> do not exceed the <strong>limits of at least two of the following three criteria:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\" translation-block\">total <strong>assets 350,000 euros<\/strong>;<\/li>\n\n\n\n<li><strong>the net turnover for 700,000 \u20ac<\/strong>;<\/li>\n\n\n\n<li class=\" translation-block\"><strong>average number of no more than 10<\/strong><strong>employees<\/strong> during the financial year.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p class=\" translation-block\">By taking over the community norms in the national legislation and by referring to the new criteria by which micro enterprises are defined, the Ministry of Public Finance estimates that <strong> 94% of the reporting economic operators (over 608,000) will benefit from the advantages of the exemptions and simplifications introduced<\/strong> at European level.<\/p>\n\n\n\n<p class=\" translation-block\">The main elements of simplification are those relating to the preparation of a <strong>shortened balance sheet<\/strong> and a <strong>shortened profit and loss account<\/strong>. Both components of the annual financial statements will contain the <strong>minimum information<\/strong> that must be presented under the Directive.<\/p>\n\n\n\n<p>The new provisions on the european system of financial reporting and simplified replaced the simplified accounting system introduced to the option as of 2011. For comparison, the simplified system of accounting department has received approximately 12,900 operators (around 2% of the total number of entities of the national economy) in accordance with the information in the database relating to the financial year of 2013.<\/p>\n\n\n\n<p class=\" translation-block\">The emergency Ordinance draft also covers the following aspects that also aim to <strong>reduce administrative burdens for taxpayers<\/strong>:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">The reduction of the obligations of the audit for:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>according to the draft of the Order, if a company has an obligation to prepare annual financial statements, consolidated, in addition to the individual, the auditor&#039;s report must be drawn up in the form of a single ratio for each category of financial statements. The change is designed to simplify the financial reporting and to reduce the administrative burden;<\/li>\n\n\n\n<li>they are also excluded from the category of obliged entities, and the audit of its annual financial statements for legal entities that are part of a group of companies and a fall in the consolidation of a parent company based in Romania, with which it is required to apply International Financial Reporting Standards, the conditions under which it is inserted, and the possibility that the parent company, to produce a single audit report;<\/li>\n\n\n\n<li>they are exempted from the requirements of the auditing organizations, non-profit, which receive funding from the public purse, and taking into account the fact that the annual financial statements of businesses not for profit organisation of public utility, pursuant to law, shall be subject to audit.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">The option of drawing up a single report of the directors, if a company has an obligation to prepare annual financial statements, consolidated, in addition to the individual.<\/h4>\n\n\n\n<h4 class=\"wp-block-heading translation-block\">The possibility of opting for a financial exercise different from the calendar year is introduced also by newly-established entities, which have the right according to the law to make this option.<\/h4>\n\n\n\n<p>This provision provides consistency in the management and accounting in the financial reporting for entities shall have the right to opt for a financial year different from the calendar year.<\/p>\n\n\n\n<h4 class=\"wp-block-heading translation-block\">It is explicitly stated that only one line of financial statements can be submitted for a financial year and clarifications are made regarding the <strong>correction of errors<\/strong> found after the submission of the annual financial statements, in the sense that they are corrected on the date of their determination, according to the accounting regulations issued by the institutions with regulatory powers in the field of accounting.<\/h4>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\" translation-block\">(*<a href=\"#\" target=\"_blank\" rel=\"noreferrer noopener\">the draft Ministerial Order on amending and supplementing Accounting Regulations in accordance with International Financial Reporting Standards<\/a> and <a href=\"# \" target=\"_blank\" rel=\"noreferrer noopener\">the draft Ministerial Order for the approval of the Accounting Regulations regarding individual annual financial statements and consolidated annual financial statements<\/a>)<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Sistemul european de raportare financiar\u0103 simplificat, specific micro \u00eentreprinderilor, va fi valabil \u00een cur\u00e2nd \u0219i \u00een Rom\u00e2nia Operatorii economici din Rom\u00e2nia care se vor \u00eencadra \u00een categoria micro \u00eentreprinderilor, potrivit normelor europene vor beneficia de sistemul european de raportare financiar\u0103 simplificat specific micro \u00eentreprinderilor, conform unui proiect de Ordonan\u021b\u0103 de urgen\u021b\u0103&nbsp;(Proiect Ordonan\u021b\u0103 de urgen\u021b\u0103 a [&hellip;]<\/p>","protected":false},"author":2,"featured_media":929,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[58,73],"class_list":["post-928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-fiscal","tag-romania"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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