{"id":10995,"date":"2014-07-22T15:51:47","date_gmt":"2014-07-22T12:51:47","guid":{"rendered":"https:\/\/beta.kreston.ro\/2020\/06\/15\/accounting-report-as-at-june-30th-2014\/"},"modified":"2020-06-15T16:04:21","modified_gmt":"2020-06-15T13:04:21","slug":"accounting-report-as-at-june-30th-2014","status":"publish","type":"post","link":"https:\/\/kreston.ro\/en\/accounting-report-as-at-june-30th-2014\/","title":{"rendered":"Accounting report as at June 30th 2014"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]Order no 936\/2014 for for the approval of the Accounting reporting system on 30 June 2014 of economic operators was published into Official Gazette no 540\/21.07.2014<\/p>\n<p><strong>Main provisions:<\/strong><\/p>\n<p>Economic operators which in the previous financial year recorded a turnover of higher than 220,000 lei, have to submit to the local offices of the Ministry of Finance accounting reports at 30 June 2014.<\/p>\n<p>Turnover is calculated based on the indicators in the annual financial statements as of 31.12.2013.<\/p>\n<p>Accounting reports shall be submitted to the local offices of the Ministry of Finance, on paper and in electronic format or only in electronic format on the website www.e-guvernare.ro.<\/p>\n<p>Accounting reports on 30 June 2014 shall be submitted to the local offices of the Ministry of Finance no later than 18 August 2014.<\/p>\n<p>Failure to submit accounting reports on 30 June 2014 as provided by the Order shall be fined under art. 42 of Law no. 82\/1991 (ie fine ranging from 300 lei to 5,000 lei).<\/p>\n<p>Accounting reports on 30 June 2014 include the following:<\/p>\n<p>a) statement of assets, liabilities and equity (code 10);<br \/>\nb) profit and loss account (code 20);<br \/>\nc) informative data (code 30).<\/p>\n<p>Entities that have chosen a different financial year than the calendar year shall submit accounting reports but using information at different dates.<\/p>\n<p>Accounting reports on 30 June 2014 shall be signed by the administrator or the person liable for entity&#8217;s management.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Order no 936\/2014 for for the approval of the Accounting reporting system on 30 June 2014 of economic operators was published into Official Gazette no 540\/21.07.2014 Main provisions: Economic operators which in the previous financial year recorded a turnover of higher than 220,000 lei, have to submit to the local offices of the Ministry of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-10995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"_links":{"self":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/comments?post=10995"}],"version-history":[{"count":1,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10995\/revisions"}],"predecessor-version":[{"id":10996,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10995\/revisions\/10996"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media\/14902"}],"wp:attachment":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media?parent=10995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=10995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=10995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}