Amendment to the Accounting and Financial Reporting Law No. 287/2017
Main objectives
EU negotiations: Fulfillment of the closing criteria for Working Group 6 "Company Law" (Cluster 2 "Internal Market").
Legislative harmonization: Full transposition of European norms into national legislation
The project was developed to ensure the fulfillment of the closing commitments of the benchmark
- on area 6.4 "alignment of the financial reporting regime, including implementing legislation, with the EU acquis, including the Accounting Directive, as amended", namely, on the subarea "Annual financial statements and consolidated financial statements", action no. 31, in order to finalize the transposition of Directive 2013/34/EU of the of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council, and
- on the sub-area "Sustainability reporting", action no. 36, with a view to transposing Article 5 of Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) no. 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU with regard to sustainability reporting by enterprises.
Files:
- Draft normative act
- Explanatory note
- Summary updated
- Comparative table
- EU concordance table
- EU concordance table
This is Repost: ACAP RM: Vă informează că Ministerul Finanțelor remite spre consultare publică DOUĂ proiecte de lege
