{"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\/fr\/flexibilitate-mai-mare-pentru-imm-urile-din-romania-prin-raportarea-financiara\/","title":{"rendered":"Plus de flexibilit\u00e9 pour les entreprises dans le reporting financier"},"content":{"rendered":"<h3 class=\"wp-block-heading\">Le syst\u00e8me europ\u00e9en d'information financi\u00e8re et de simplification, les micro-entreprises, il sera bient\u00f4t disponible aux Roumanie<\/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\">Les op\u00e9rateurs \u00e9conomiques de Roumanie qui entreront dans la cat\u00e9gorie des micro-entreprises, selon les r\u00e8gles europ\u00e9ennes, b\u00e9n\u00e9ficieront du syst\u00e8me europ\u00e9en simplifi\u00e9 d'information financi\u00e8re sp\u00e9cifique aux micro-entreprises, selon un projet d'ordonnance d'urgence (<a href=\"#\" target=\" _blank\" rel=\"noreferrer noopener\">Projet d'ordonnance gouvernementale d'urgence<\/a>) et deux projets d'arr\u00eat\u00e9s minist\u00e9riels*, qui transposent les dispositions de la nouvelle directive comptable europ\u00e9enne.<\/p>\n\n\n\n<p class=\" translation-block\">L'introduction d'un r\u00e9gime distinct pour les micro-entreprises dans la l\u00e9gislation nationale est facultative pour les \u00c9tats membres de l'UE. <strong>La Roumanie opte<\/strong> pour l'introduction de ce r\u00e9gime afin de simplifier et de r\u00e9duire les d\u00e9penses administratives des micro-entreprises, telles que d\u00e9finies par la <em>Directive 2013\/34\/UE du Parlement europ\u00e9en et du Conseil.<\/em><\/p>\n\n\n\n<p class=\" translation-block\">Selon la <em>Directive 2013\/34\/UE du Parlement europ\u00e9en et du Conseil,<\/em> <strong>sont des micro-entreprises<\/strong> des soci\u00e9t\u00e9s qui <strong>\u00e0 la date du bilan<\/strong> ne poss\u00e8dent pas d\u00e9passer les <strong>limites d'au moins deux des trois crit\u00e8res suivants\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\" translation-block\">total <strong>actif 350 000 euros<\/strong>\u00a0;<\/li>\n\n\n\n<li><strong>le chiffre d&#039;affaires net de 700 000 euros<\/strong>;<\/li>\n\n\n\n<li class=\" translation-block\"><strong>effectif moyen ne d\u00e9passant pas 10<\/strong><strong>employ\u00e9s<\/strong> au cours de l'exercice.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p class=\" translation-block\">En reprenant les normes communautaires dans la l\u00e9gislation nationale et en se r\u00e9f\u00e9rant aux nouveaux crit\u00e8res selon lesquels les micro-entreprises sont d\u00e9finies, le Minist\u00e8re des Finances Publiques estime que 94% des op\u00e9rateurs \u00e9conomiques d\u00e9clarants (plus de 608 000) b\u00e9n\u00e9ficieront des avantages des exemptions et des simplifications introduites<\/strong> au niveau europ\u00e9en.<\/p>\n\n\n\n<p class=\" translation-block\">Les principaux \u00e9l\u00e9ments de simplification sont ceux relatifs \u00e0 l'\u00e9tablissement d'un <strong>bilan raccourci<\/strong> et d'un <strong>compte de profits et pertes raccourci<\/strong>. Les deux composantes des \u00e9tats financiers annuels contiendront les <strong>informations minimales<\/strong> qui doivent \u00eatre pr\u00e9sent\u00e9es en vertu de la directive.<\/p>\n\n\n\n<p>Les nouvelles dispositions sur le syst\u00e8me europ\u00e9en de l&#039;information financi\u00e8re et simplifi\u00e9 remplac\u00e9 le syst\u00e8me comptable simplifi\u00e9 pr\u00e9sent\u00e9 \u00e0 l&#039;option de 2011. Pour comparaison, le syst\u00e8me simplifi\u00e9 de comptabilit\u00e9 minist\u00e8re a re\u00e7u environ 12 900 op\u00e9rateurs (autour de 2% du nombre total d&#039;entit\u00e9s de l&#039;\u00e9conomie nationale) en conformit\u00e9 avec les informations dans la base de donn\u00e9es relatives \u00e0 l&#039;exercice financier de 2013.<\/p>\n\n\n\n<p class=\" translation-block\">Le projet d'ordonnance d'urgence couvre \u00e9galement les aspects suivants qui visent \u00e9galement \u00e0 <strong>r\u00e9duire les charges administratives pour les contribuables<\/strong>\u00a0:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">La r\u00e9duction des obligations de la v\u00e9rification:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>selon le projet de l&#039;Ordre, si une entreprise a l&#039;obligation de pr\u00e9parer des \u00e9tats financiers annuels, consolid\u00e9s, en plus de l&#039;individu, le rapport du v\u00e9rificateur doit \u00eatre \u00e9tabli sous la forme d&#039;un ratio pour chaque cat\u00e9gorie d&#039;\u00e9tats financiers. Le changement est con\u00e7u pour simplifier la production de rapports financiers et de r\u00e9duire le fardeau administratif;<\/li>\n\n\n\n<li>ils sont \u00e9galement exclus de la cat\u00e9gorie de l&#039;obligation des entit\u00e9s, et la v\u00e9rification de ses \u00e9tats financiers annuels pour les entit\u00e9s juridiques qui font partie d&#039;un groupe de soci\u00e9t\u00e9s et une chute dans la consolidation d&#039;une soci\u00e9t\u00e9 m\u00e8re bas\u00e9e en Roumanie, avec laquelle elle est tenue d&#039;appliquer les Normes Internationales d&#039;information Financi\u00e8re, les conditions dans lesquelles il est ins\u00e9r\u00e9, et la possibilit\u00e9 que la soci\u00e9t\u00e9 m\u00e8re, de produire un seul rapport d&#039;audit;<\/li>\n\n\n\n<li>ils sont exempt\u00e9s des exigences de l&#039;audit des organisations, \u00e0 but non lucratif, qui re\u00e7oivent des fonds du tr\u00e9sor public, et en tenant compte du fait que les \u00e9tats financiers annuels des entreprises \u00e0 but non lucratif, organisation d&#039;utilit\u00e9 publique, conform\u00e9ment \u00e0 la loi, doivent \u00eatre soumis \u00e0 un audit.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">L&#039;option de l&#039;\u00e9laboration d&#039;un rapport unique de l&#039;administration, si une entreprise a l&#039;obligation de pr\u00e9parer des \u00e9tats financiers annuels, consolid\u00e9s, en plus de l&#039;individu.<\/h4>\n\n\n\n<h4 class=\"wp-block-heading translation-block\">La possibilit\u00e9 d'opter pour un exercice financier diff\u00e9rent de l'ann\u00e9e civile est \u00e9galement introduite par les entit\u00e9s nouvellement cr\u00e9\u00e9es, qui ont le droit, selon la loi, de faire cette option.<\/h4>\n\n\n\n<p>Cette disposition assure la coh\u00e9rence de la gestion et de la comptabilit\u00e9 dans l&#039;information financi\u00e8re pour les entit\u00e9s ont le droit d&#039;opter pour un exercice financier diff\u00e9rent de l&#039;ann\u00e9e civile.<\/p>\n\n\n\n<h4 class=\"wp-block-heading translation-block\">Il est explicitement pr\u00e9cis\u00e9 qu'une seule ligne de comptes peut \u00eatre pr\u00e9sent\u00e9e pour un exercice et des pr\u00e9cisions sont apport\u00e9es concernant la <strong>correction des erreurs<\/strong> constat\u00e9es apr\u00e8s la pr\u00e9sentation des comptes annuels, en ce sens qu'ils sont corrig\u00e9es \u00e0 la date de leur d\u00e9termination, conform\u00e9ment aux r\u00e9glementations comptables \u00e9dict\u00e9es par les \u00e9tablissements dot\u00e9s du pouvoir de r\u00e9glementation en mati\u00e8re comptable.<\/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\">le projet d'arr\u00eat\u00e9 minist\u00e9riel portant modification et compl\u00e9ment de la r\u00e9glementation comptable conform\u00e9ment aux normes internationales d'information financi\u00e8re<\/a> et <a href=\"# \" target=\"_blank\" rel=\"noreferrer noopener\">le projet d'arr\u00eat\u00e9 minist\u00e9riel portant approbation du r\u00e8glement comptable relatif aux comptes annuels individuels et aux comptes annuels consolid\u00e9s<\/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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