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Ghidul metodologic de întocmire a situațiilor financiare, publicat

În Monitorul Oficial din 25 decembrie 2020 Ministerul Finanțelor a publicat Ordinul nr. 154 din 9 decembrie 2020 cu privire la aprobarea Ghidului metodologic de întocmire a situațiilor financiare.

 

 

Ghidul este elaborat în baza Legii contabilității și raportării financiare nr. 287/2017, Standardelor Naționale de Contabilitate și altor reglementări contabile și are caracter de recomandare. Obiectivul documentului este prezentarea modului de întocmire a situațiilor financiare în baza unui studiu de caz convențional.

 

Ordinul va intra în vigoare la 1 ianuarie 2021.

 

Totodată, amintim că P.P. „Monitorul Fiscal FISC.md” a început publicarea unei serii de articole privind aplicarea prevederilor Ghidului metodologic de întocmire a situațiilor financiare. Primul dintre acestea, НСБУ «Представление консолидированных финансовых отчетов»: практические аспекты составления консолидированного отчета о прибыли и убытках», poate fi găsit pe paginile revistei „monitorul fiscal FISC.md” nr. 8(63).

 

Cu alte aspecte ce țin de aplicarea Ghidului vom reveni pe parcursul anului 2021.

 

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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

28 December /2020 09:51

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Noutăți | Ordine MF

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