Order No 1 of 16 May 2024 on amending and supplementing the Order of the National Bank of Romania No 27/2010 for the approval of the Accounting Regulations in line with International Financial Reporting Standards. The document also includes the amendment and completion of the National Bank of Romania Order no. 6/2015 for the approval of the Accounting Regulations in line with the European Directives.

What the document says

Article I

National Bank of Romania Order No 27/2010 for approval Accounting regulations in accordance with the International Financial Reporting Standards, republished in the Official Monitor of Romania, Part I, no. 96 and 96 bis of 10 February 2020, with subsequent amendments and additions, is amended and supplemented as follows:

1. The Article 1(3), after point (b^1) a new letter is introduced, letter b^2), with the following content:

b^2) Directive (EU) 2022/2.464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU as regards sustainability reporting by undertakings, published in the Official Journal of the European Union, L, No 322 of 16 December 2022;2.

Annex No 1 is amended and supplemented in accordance with the provisions contained in Annex No 1 which forms an integral part of this Order.

Article II

Annex "Accounting rules in line with European Directives" at Order of the National Bank of Romania No 6/2015 for approval Accounting regulations in compliance with the European Directives, published in the Official Journal of Romania, Part I, no 540 and 540 bis of 20 July 2015, with subsequent amendments and additions, shall be amended and supplemented in accordance with the provisions contained in Annex No 2 which forms an integral part of this Order.