{"id":14212,"date":"2025-02-17T19:33:02","date_gmt":"2025-02-17T17:33:02","guid":{"rendered":"https:\/\/ceccarmures.ro\/ro\/?p=14212"},"modified":"2025-02-17T19:33:05","modified_gmt":"2025-02-17T17:33:05","slug":"mf-a-reglementat-o-serie-de-aspecte-de-raportare-contabila","status":"publish","type":"post","link":"https:\/\/ceccarmures.ro\/ro\/mf-a-reglementat-o-serie-de-aspecte-de-raportare-contabila\/","title":{"rendered":"MF a reglementat o serie de aspecte de raportare contabil\u0103"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e147c816cf4\" class=\"fw-col-sm-12 tf-sh-48351cb81193a3c3032756c4b56af289\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-8ba027f94513e73714c0bf90a7a4a5a7 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-33179\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/mf.jpg\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/mf.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/mf-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/mf-150x91.jpg 150w\" alt=\"\" width=\"660\" height=\"400\" \/><\/figure>\n<\/div>\n<p>\u2666 Au fost avute \u00een vedere \u00eentocmirea Declara\u021biei privind situa\u021bia de trezorerie \u0219i contabilizarea impozitului minim pe cifra de afaceri \u00een cazul grupului fiscal \u00een domeniul impozitului pe profit<\/p>\n<p>Prin OMF nr. 255\/2025, publicat \u00een Monitorul Oficial nr. 135 din 14 februarie 2025, Ministerul Finan\u021belor (MF) a reglementat o serie de aspecte de raportare contabil\u0103.<\/p>\n<p>Printre altele, documentul a reglementat aspecte care vizeaz\u0103 formatul Declara\u021biei privind situa\u021bia de trezorerie, precum \u0219i condi\u021biile de \u00eentocmire \u0219i depunere a acesteia. \u00cen Referatul de aprobare a actului normativ se men\u021bioneaz\u0103 c\u0103, potrivit art. 34 alin. (31 ) din Legea contabilit\u0103\u021bii nr. 82\/1991, persoanele juridice f\u0103r\u0103 scop patrimonial care, \u00een exerci\u021biul financiar de raportare, au primit sume de natura celor prev\u0103zute de lege, indiferent de valoarea cumulat\u0103 a acestora, \u00eentocmesc o declara\u021bie care \u00eenso\u021be\u0219te situa\u021biile financiare anuale \u0219i eviden\u021biaz\u0103 sumele astfel primite, respectiv utilizate. Pentru exerci\u021biul financiar al anului 2023, formatul acestei declara\u021bii a fost stabilit prin OMF nr. 470\/2024 cu privire la raportarea informa\u021biilor referitoare la finan\u021b\u0103rile primite de persoanele juridice f\u0103r\u0103 scop patrimonial. Prin acela\u0219i Ordin s-a prev\u0103zut posibilitatea depunerii unei Declara\u021bii simplificate privind situa\u021bia de trezorerie, dac\u0103 sumele prev\u0103zute de legea contabilit\u0103\u021bii nu au dep\u0103\u0219it suma de 100.000 lei.<\/p>\n<p>Cite\u0219te mai mult \u00een <a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-a-reglementat-o-serie-de-aspecte-de-raportare-contabila\/s\/NTQ2MTMyMTA0MzQ5NzE2M_cjVQGQyk4TNbV54j1du38\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n<\/div>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u2666 Au fost avute \u00een vedere \u00eentocmirea Declara\u021biei privind situa\u021bia de trezorerie \u0219i contabilizarea impozitului minim pe cifra de afaceri \u00een cazul grupului fiscal \u00een domeniul impozitului pe profit Prin OMF nr. 255\/2025, publicat \u00een [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":14190,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-14212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/14212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/comments?post=14212"}],"version-history":[{"count":2,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/14212\/revisions"}],"predecessor-version":[{"id":14214,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/14212\/revisions\/14214"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/media\/14190"}],"wp:attachment":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/media?parent=14212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/categories?post=14212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/tags?post=14212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}