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Ghidul metodologic de întocmire a situațiilor financiare consolidate, publicat

În Monitorul Oficial nr. 360-371  din 25 decembrie 2020 a fost publicat  Ordinul nr. 155 al Ministerului Finanțelor din 9 decembrie 2020 cu privire la aprobarea Ghidului metodologic de întocmire a situațiilor financiare consolidate și de modificare a Standardului Național de Contabilitate „Prezentarea situațiilor financiare consolidate”. Documentul a intrat în vigoare la data publicării.
 
În temeiul art.8 alin.(1) lit.b) din Legea contabilităţii şi raportării financiare nr.287/2017 (publicată în Monitorul Oficial al Republicii Moldova, 2018, nr.1-6, art.22),
 
ORDON:
 
1. Se aprobă Ghidul metodologic de întocmire a situațiilor financiare consolidate, conform anexei nr.1.
 
2. Se aprobă modificările la Standardul Național de Contabilitate ,,Prezentarea situațiilor financiare consolidate”, aprobat prin Ordinul ministrului finanțelor nr.93/2019, conform anexei nr.2.
 
3. Prezentul ordin intră în vigoare la data publicării în Monitorul Oficial al Republicii Moldova.
 
VICEPRIM-MINISTRU,
MINISTRUL FINANŢELOR                                                   Serghei PUȘCUȚA
 
Nr. 155. Chişinău, 9 decembrie 2020.
 
anexa nr.1
anexa nr.2

via | mf.gov.md

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

04 January /2021 09:04

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