24 January 2012
According to Finance Ministry Order No. 52/16 January 2012 (published in Official Gazette no. 046/19.01.2012), the balance sheet for companies that have opted / opt for the simplified accounting system changes and, depending on the type of organisation, the financial statements will be properly approved with the report of the directors, censors or auditors attached. The audit criteria are established according to the company size and the Order also regulates the situation where an entity has a different reporting period from the calendar year.
Read the article on HotNews.ro (Author Dan Popa)
Consult Official Gazette no. 046/19 January 2012 – pages 12-32
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