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MF: Main changes regarding the regulation of financial and non-financial reporting

MF: Main changes regarding the regulation of financial and non-financial reporting

Numărul 2, 17-23 ian. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

MF order no. 52/2024 regarding the regulation of some aspects related to the reporting of certain financial and non-financial information was published in the Official Gazette, Part I no. 29 of January 12th, 2024

The main changes in the Accounting Regulations for legal persons without patrimonial purpose (Order of the Minister of Public Finance no. 3.103/2017):

  1. The sums received from the state budget for the support of organizations of citizens belonging to national minorities also represent income corresponding to activities without patrimonial purpose.
  2. In the general chart of accounts, it is introduced the account „7389 Income from amounts received from the state budget for the support of organizations of citizens belonging to national minorities”.
  3. The structure of the account of the result of the exercise is approved, drawn up by entities without patrimonial purpose that carry out economic activities, as well as by legal persons without patrimonial purpose of public utility.

These provisions apply starting with the annual financial statements related to the financial year of 2023.

The main changes in the Accounting Regulations regarding individual annual financial statements and consolidated annual financial statements (OMFP 1802/2014):

  • When presenting the non-financial information corresponding to the financial year of 2023, according to point 4921, the provisions of the Methodology for sustainability reporting – the Romanian Sustainability Code, for voluntary reporting, approved by Government Decision no. 1.117/2023, can be considered.

These provisions apply for the financial year of 2023.

(Copyright foto: 123RF Stock Photo)

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