{"id":13556,"date":"2022-12-14T11:50:39","date_gmt":"2022-12-14T09:50:39","guid":{"rendered":"https:\/\/dev.editura.ase.ro\/editura-ase\/?post_type=product&p=13556"},"modified":"2022-12-14T12:12:01","modified_gmt":"2022-12-14T10:12:01","slug":"contabilitate-financiara","status":"publish","type":"product","link":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/","title":{"rendered":"Contabilitate financiar\u0103"},"content":{"rendered":"

\u00cen Romania, conform reglement\u0103rilor legale, diferitele tipuri de entit\u0103\u021bi economice aplic\u0103 reguli diferite pentru reflectarea \u00een contabilitate a tranzac\u021biilor \u0219i evenimentelor specifice. Astfel, putem vorbi despre institu\u021biile publice, ce au reglement\u0103ri specifice, despre institu\u021bii de credit, care aplic\u0103 IFRS \u00een contabilitatea curent\u0103 (potrivit Ordinului B\u0103ncii Na\u021bionale a Rom\u00e2niei nr. 27\/2010), despre societ\u0103\u021bile care aplic\u0103 sistemul simplificat de contabilitate (conform Ordinului Ministerului Finan\u021belor Publice nr. 2239\/2011), despre persoanele fizice autorizate, care aplic\u0103 sistemul de contabilitate \u00een partid\u0103 simpl\u0103, bazat pe \u00eencas\u0103ri \u0219i pl\u0103\u021bi, precum \u0219i despre societ\u0103\u021bile care aplic\u0103 reglement\u0103ri contabile conforme cu Directiva a IV-a a Comunit\u0103\u021bilor Economice Europene, aprobate prin Ordinul MFP nr. 3055\/2009.<\/p>\n

Pe parcursul acestei carti vor fi analizate reglement\u0103rile aplicabile societ\u0103\u021bilor comerciale, reglement\u0103ri conforme cu OMFP nr. 3055\/2009. Entit\u0103\u021bile care intr\u0103 sub inciden\u021ba ordinului men\u021bionat anterior sunt: societ\u0103\u021bile comerciale; societ\u0103\u021bile\/companiile na\u021bionale; regiile autonome; institutele na\u021bionale de cercetare-dezvoltare; societ\u0103\u021bile cooperative \u0219i celelalte persoane juridice care func\u021bioneaz\u0103 pe principiile societ\u0103\u021bilor comerciale; subunit\u0103\u021bile f\u0103r\u0103 personalitate juridic\u0103, cu sediul \u00een Rom\u00e2nia, care apar\u021bin persoanelor juridice cu sediul sau domiciliul \u00een Rom\u00e2nia; subunit\u0103\u021bile f\u0103r\u0103 personalitate juridic\u0103, cu sediul \u00een str\u0103in\u0103tate, care apar\u021bin persoanelor juridice cu sediul sau domiciliul \u00een Rom\u00e2nia; subunit\u0103\u021bile din Rom\u00e2nia, care apar\u021bin unor persoane juridice cu sediul sau domiciliul \u00een str\u0103in\u0103tate; grupurile de interes economic, \u00eenfiin\u021bate potrivit legii.<\/p>\n

Inten\u021bia autorilor este de a prezenta utilizatorilor acestor informa\u021bii diverse, caracteristici specifice \u0219i exemple \u00eentalnite \u00een practic\u0103.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00cen Romania, conform reglement\u0103rilor legale, diferitele tipuri de entit\u0103\u021bi economice aplic\u0103 reguli diferite pentru reflectarea \u00een contabilitate a tranzac\u021biilor \u0219i evenimentelor specifice.<\/p>\n

Inten\u021bia autorilor este de a prezenta utilizatorilor acestor informa\u021bii diverse, caracteristici specifice \u0219i exemple \u00eentalnite \u00een practic\u0103.<\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[901],"product_tag":[],"class_list":["post-13556","product","type-product","status-publish","product_cat-contabilitate-audit","pa_anul-aparitiei-211","pa_book-author-elena-mariana-glavan","pa_book-author-mirela-paunescu","pa_book-author-daniela-artemisa-calu","first","instock","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"\nContabilitate financiar\u0103 - Editura ASE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contabilitate financiar\u0103 - Editura ASE\" \/>\n<meta property=\"og:description\" content=\"\u00cen Romania, conform reglement\u0103rilor legale, diferitele tipuri de entit\u0103\u021bi economice aplic\u0103 reguli diferite pentru reflectarea \u00een contabilitate a tranzac\u021biilor \u0219i evenimentelor specifice. Inten\u021bia autorilor este de a prezenta utilizatorilor acestor informa\u021bii diverse, caracteristici specifice \u0219i exemple \u00eentalnite \u00een practic\u0103.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/\" \/>\n<meta property=\"og:site_name\" content=\"Editura ASE\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-14T10:12:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-content\/uploads\/2022\/12\/2013-GLAVAN-S.A.-Contabilitate-financiara-SITE.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"578\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/#website\",\"url\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/\",\"name\":\"Editura ASE\",\"description\":\"Editura ASE\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/#webpage\",\"url\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/\",\"name\":\"Contabilitate financiar\u0103 - Editura ASE\",\"isPartOf\":{\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/#website\"},\"datePublished\":\"2022-12-14T09:50:39+00:00\",\"dateModified\":\"2022-12-14T10:12:01+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/#breadcrumb\"},\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Contabilitate financiar\u0103\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Contabilitate financiar\u0103 - Editura ASE","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/","og_locale":"ro_RO","og_type":"article","og_title":"Contabilitate financiar\u0103 - Editura ASE","og_description":"\u00cen Romania, conform reglement\u0103rilor legale, diferitele tipuri de entit\u0103\u021bi economice aplic\u0103 reguli diferite pentru reflectarea \u00een contabilitate a tranzac\u021biilor \u0219i evenimentelor specifice. Inten\u021bia autorilor este de a prezenta utilizatorilor acestor informa\u021bii diverse, caracteristici specifice \u0219i exemple \u00eentalnite \u00een practic\u0103.","og_url":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/","og_site_name":"Editura ASE","article_modified_time":"2022-12-14T10:12:01+00:00","og_image":[{"width":400,"height":578,"url":"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-content\/uploads\/2022\/12\/2013-GLAVAN-S.A.-Contabilitate-financiara-SITE.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Timp estimat pentru citire":"1 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/dev.editura.ase.ro\/editura-ase\/#website","url":"https:\/\/dev.editura.ase.ro\/editura-ase\/","name":"Editura ASE","description":"Editura ASE","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dev.editura.ase.ro\/editura-ase\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"ro-RO"},{"@type":"WebPage","@id":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/#webpage","url":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/","name":"Contabilitate financiar\u0103 - Editura ASE","isPartOf":{"@id":"https:\/\/dev.editura.ase.ro\/editura-ase\/#website"},"datePublished":"2022-12-14T09:50:39+00:00","dateModified":"2022-12-14T10:12:01+00:00","breadcrumb":{"@id":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/#breadcrumb"},"inLanguage":"ro-RO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/dev.editura.ase.ro\/editura-ase\/"},{"@type":"ListItem","position":2,"name":""},{"@type":"ListItem","position":3,"name":"Contabilitate financiar\u0103"}]}]}},"lang":"ro","translations":{"ro":13556,"en":13559},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-json\/wp\/v2\/product\/13556","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-json\/wp\/v2\/comments?post=13556"}],"wp:attachment":[{"href":"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-json\/wp\/v2\/media?parent=13556"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-json\/wp\/v2\/product_brand?post=13556"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-json\/wp\/v2\/product_cat?post=13556"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-json\/wp\/v2\/product_tag?post=13556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}