{"id":683644,"date":"2026-03-24T12:06:03","date_gmt":"2026-03-24T12:06:03","guid":{"rendered":"https:\/\/microscopemedia.com\/?p=683644"},"modified":"2026-03-24T12:06:03","modified_gmt":"2026-03-24T12:06:03","slug":"trecerea-la-contabilitatea-ifrs-vs-reglementarile-locale-in-contextul-impozitului-minim-global-implicatii-practice-si-impact-asupra-situatiilor-financiare","status":"publish","type":"post","link":"https:\/\/microscopemedia.com\/?p=683644","title":{"rendered":"Trecerea la contabilitatea IFRS vs. reglement\u0103rile locale \u00een contextul impozitului minim global: implica\u021bii practice \u0219i impact asupra situa\u021biilor financiare"},"content":{"rendered":"<div><img decoding=\"async\" src=\"https:\/\/microscopemedia.com\/wp-content\/uploads\/2026\/03\/trecerea-la-contabilitatea-ifrs-vs-reglementarile-locale-in-contextul-impozitului-minim-global-implicatii-practice-si-impact-asupra-situatiilor-financiare.jpg\" class=\"ff-og-image-inserted\"><\/div>\n<p id=\"p-0\">Dac\u0103, cel pu\u021bin pentru moment, tranzi\u021bia la IFRS nu este oportun\u0103, dar societatea intr\u0103 sub inciden\u021ba regulilor specifice privind calculul impozitului suplimentar na\u021bional, atunci aceasta va trebui s\u0103 calculeze \u0219i s\u0103 prezinte impozitele am\u00e2nate \u00een notele explicative, parte a situa\u021biilor financiare anuale \u00eentocmite conform OMFP nr. 1802\/2014.<\/p>\n<p id=\"p-1\">Ordinul nr. 203\/2026, publicat \u00een Monitorul Oficial la data de 13 martie 2026 aduce preciz\u0103rile necesare pentru punerea \u00een practic\u0103 a acestei op\u021biuni.<\/p>\n<p id=\"p-2\">Astfel, sunt clarificate o serie de aspecte, printre care:<\/p>\n<p id=\"p-3\"><strong>C\u00e2nd este posibil\u0103 tranzi\u021bia la IFRS? <\/strong><\/p>\n<p id=\"p-4\">Tranzi\u021bia la IFRS este posibil\u0103 \u00eencep\u00e2nd cu situa\u021biile financiare anuale aferente anului 2025, dac\u0103 entit\u0103\u021bile apreciaz\u0103 c\u0103 au capacitatea de a aplica aceste reglement\u0103ri. Entit\u0103\u021bile care fac tranzi\u021bia la IFRS \u00eencep\u00e2nd cu anul 2025 organizeaz\u0103 \u0219i conduc contabilitatea potrivit acestor reglement\u0103ri, \u00eencep\u00e2nd cu exerci\u021biul financiar al anului 2026. Op\u021biunea de a trece la aplicarea IFRS r\u0103m\u00e2ne valabil\u0103 \u0219i ulterior datei de 1 ianuarie 2026, at\u00e2t timp c\u00e2t entitatea este \u00een sfera de aplicare a impozitului minim global.<\/p>\n<p id=\"p-5\">Cite\u015fte comunicatul integral <a href=\"https:\/\/comunicate.mediafax.biz\/Pages\/Public\/Comunicate.aspx?comunicatId=21750\">AICI<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dac\u0103, cel pu\u021bin pentru moment, tranzi\u021bia la IFRS nu este oportun\u0103, dar societatea intr\u0103 sub inciden\u021ba regulilor specifice privind calculul impozitului suplimentar na\u021bional, atunci aceasta va trebui s\u0103 calculeze \u0219i &hellip; <a href=\"https:\/\/microscopemedia.com\/?p=683644\" class=\"more-link\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":683645,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"Default","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/posts\/683644"}],"collection":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=683644"}],"version-history":[{"count":0,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/posts\/683644\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/media\/683645"}],"wp:attachment":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=683644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=683644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=683644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}