Trei schimbări de impact în contabilitate. Ce ar trebui să ia în calcul companiile la închiderea de an financiar?
Three impactful changes in accounting. What companies should consider at the end of the financial year

Summary/Abstract: The year 2021 and the beginning of 2022 came with important changes in the field of accounting, with an impact on companies at the end of the financial year: changes in the mandatory chart of accounts, news for entities that operate benefit plans such as Stock Option Plan (SOP) granted directly by the parent company or by another entity in the group and changes related to the obligations to organize accounting in Romania for foreign legal entities, which have the place of effective management in Romania. Basically, those changes come from the need to clarify certain accounting treatments, to ensure better comparability between the various reporting entities, the need to regulate accounting requirements derived from the tax legislation on the calculation of corporate income tax and the need to disclose information detailed at transaction level for certain types of expenses.

• Details
• Contents