{"id":3210,"date":"2024-11-06T20:23:06","date_gmt":"2024-11-06T20:23:06","guid":{"rendered":"https:\/\/esghub.ro\/?p=3210"},"modified":"2024-11-13T14:49:36","modified_gmt":"2024-11-13T14:49:36","slug":"order-of-the-national-bank-of-romania-no-1-2024-approving-the-accounting-regulations","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/ordinul-bancii-nationale-a-romaniei-nr-1-2024-pentru-aprobarea-reglementarilor-contabile\/","title":{"rendered":"Order of the National Bank of Romania no.1\/2024 for the approval of the Accounting Regulations"},"content":{"rendered":"

Order No 1 of 16 May 2024 <\/span>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.\u00a0<\/span>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.<\/span><\/p>\n

What the document says<\/h2>\n

Article I<\/span><\/span><\/span><\/span><\/h3>\n

National Bank of Romania Order No 27\/2010<\/a> for approval Accounting regulations<\/a> 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:<\/span><\/span><\/span><\/p>\n

1.<\/span> The Article 1(3), after point (b^1)<\/a> a new letter is introduced, letter b^2), with the following content:<\/span><\/span><\/span><\/span><\/span><\/p>\n

b^2)<\/span> 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;<\/span><\/span><\/span><\/span><\/span>2.<\/span> <\/span><\/span><\/span><\/span><\/p>\n

Annex No 1 is amended and supplemented in accordance with the provisions contained in Annex No 1<\/span> which forms an integral part of this Order. <\/span><\/span><\/span><\/span><\/span><\/p>\n

Article II<\/span><\/span><\/h3>\n

Annex<\/a> \"Accounting rules in line with European Directives\" at Order of the National Bank of Romania No 6\/2015<\/a> for approval Accounting regulations<\/a> 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<\/span> which forms an integral part of this Order.<\/span><\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"

Ordinul nr. 1 din 16 mai 2024 privind modificarea \u0219i completarea Ordinului B\u0103ncii Na\u021bionale a Rom\u00e2niei nr. 27\/2010 pentru aprobarea Reglement\u0103rilor contabile conforme cu Standardele Interna\u021bionale de Raportare Financiar\u0103.\u00a0Documentul cuprinde\u00a0 \u0219i modificarea \u0219i completarea Ordinului B\u0103ncii Na\u021bionale a Rom\u00e2niei nr. 6\/2015 pentru aprobarea Reglement\u0103rilor contabile conforme cu directivele europene. Ce prevede documentul Articolul I Ordinul […]<\/p>\n","protected":false},"author":4,"featured_media":3754,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":29,"footnotes":""},"categories":[13,9],"tags":[69],"class_list":["post-3210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislatie-romaneasca","category-noutati","tag-reglementari-contabile"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/3210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=3210"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/3210\/revisions"}],"predecessor-version":[{"id":3560,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/3210\/revisions\/3560"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/3754"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=3210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=3210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=3210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}