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Snc Prezentarea Situatiilor Financiare

Date post:17-Jul-2016
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SNC Prezentarea rapoarte fianciare in RM
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  • 67$1'$5'8/1$,21$/'(&217$%,/,7$7( 35(=(17$5($6,78$,,/25),1$1&,$5(

    Introducere

    Prezentul standard este elaborat n baza Directivelor UE, Cadrului general conceptual pentru UDSRUWDUHD ILQDQFLDU ,$6 3UH]HQWDUHD VLWXDLLORU ILQDQFLDUH L ,$6 6LWXDLD IOX[XULORU GHtrezorerie.

    Obiectiv 2ELHFWLYXO SUH]HQWXOXL VWDQGDUG FRQVW vQ VWDELOLUHD IRUPXODUHORU L DPRGXOXL GH vQWRFPLUH D

    VLWXDLLORUILQDQFLDUHFXVFRSJHQHUDOvQFRQWLQXDUH VLWXDLLILQDQFLDUH

    Domeniu de aplicare 3UH]HQWXO VWDQGDUG UHJOHPHQWHD] PRGXO GH vQWRFPLUH L SUH]HQWDUH D VLWXDLLORU ILQDQFLDUH

    FRPSOHWHLVLPSOLILFDWHDOHHQWLWLORUFDUHDSOLF6WDQGDUGHOH1DLRQDOHGH&RQWDELOLWDWH 3UH]HQWXOVWDQGDUGQXUHJOHPHQWHD]PRGXOGHvQWRFPLUHDVLWXDLLORUILQDQFLDUHDOH HQWLWLORU GH LQWHUHV SXEOLF L DOWRU HQWLWL FDUH DSOLF ,)56 ,$6 3UH]HQWDUHD VLWXDLLORU

    ILQDQFLDUH RUJDQL]DLLORU QHFRPHUFLDOH ,QGLFDLL PHWRGLFH SULYLQG SDUWLFXODULWLOH FRQWDELOLWLL vn

    RUJDQL]DLLOHQHFRPHUFLDOH LQVWLWXLLORUSXEOLFH1RUPHVWDELOLWHGH0LQLVWHUXO)LQDQHORU

    'HILQLLL QSUH]HQWXOVWDQGDUGQRLXQLOHXWLOL]DWHVHPQLILF Fluxuri de numerar LQWUULLVDXLHLULGHPLMORDFHLGRFXPHQWHEQHWL 0RGLILFULGHFDSLWDOSURSULX PDMRUULLGLPLQXULDOHHOHPHQWHORUGHFDSLWDOSURSULX 6LWXDLLILQDQFLDUH VHWGHUDSRDUWHFDUHFRQLQLQIRUPDLLSULYLQGSR]LLDILQDQFLDUSHUIRUPDQD

    ILQDQFLDUPRGLILFULOHFDSLWDOXOXLSURSULXLIOX[XULOHGHQXPHUDUale HQWLWLi SHRSHULRDGGHJHVWLXQH 3HUIRUPDQ ILQDQFLDU UHODLDGLQWUHYHQLWXULOH L FKHOWXLHOLOH HQWLWLi SUH]HQWDWH vQ VLWXDLDGH

    SURILWLSLHUGHUH 3R]LLH ILQDQFLDU UHODLD GLQWUH DFWLYHOH FDSLWDOXO SURSULX L GDWRULLOH HQWLWLi prezentate n

    ELODQ 9DORDUHFRQWDELO valoarea la care un DFWLYHVWHUHFXQRVFXWvQELODQGXSGHGXFHUHDDPRUWL]ULL

    LSLHUGHULORUGLQGHSUHFLHUHFXPXODWH

    6FRSXOLFRPSRQHQDVLWXDLLORUILQDQFLDUH 6LWXDLLOHILQDQFLDUHDXGUHSWVFRSSUH]HQWDUHDLQIRUPDLLORUXWLOHvQOXDUHDGHFL]LLORUHFRQRPLFH

    SHQWUX R JDP ODUJ GH XWLOL]DWRUL FXP DU IL SURSULHWDULL DFLRQDULL DVRFLDLL FUHGLWRULL FOLHQLLVDODULDLL DXWRULWLOH SXEOLFH L SXEOLFXO 3HQWUX UHDOL]DUHD DFHVWXL VFRS VLWXDLLOH ILQDQFLDUH RIHULQIRUPDLLGHVSUH

    DFWLYH FDSLWDOSURSULX GDWRULL veniWXULLFKHOWXLHOL IOX[XULGHQXPHUDU Q IXQFLH GH FULWHULLOH VWDELOLWH vQ /HJHD FRQWDELOLWLL L QHFHVLWLOH LQIRUPDLRQDOH DOH

    XWLOL]DWRULORUHQWLWDWHDSRDWHvQWRFPL VLWXDLLILQDQFLDUHFRPSOHWHVDX VLWXDLLILQDQFLDUHVLPSOLILFDWH 6LWXDLLOHILQDQFLDUHFRPSOHWHFXSULQG ELODQXO VLWXDLDGHSURILWLSLHUGHUH VLWXDLDPRGLILFULORUFDSLWDOXOXLSURSULX VLWXDLDIOX[XULORUGHQXPHUDU QRWHOHODVLWXDLLOHILQDQFLDUH

  • 6LWXDLLOHILQDQFLDUHVLPSOLILFDWHFXSULQG ELODQXO VLWXDLDGHSURILWLSLHUGHUH QRWDH[SOLFDWLY

    3ULQFLSLLGHED]LFDUDFWHULVWLFLFDOLWDWLYH 6LWXDLLOHILQDQFLDUHVHvQWRFPHVFvQFRQIRUPLWDWHFXXUPWRDUHOHSULQFLSLLGHED] FRQWLQXLWDWHD DFWLYLWLL SUHYHGH vQWRFPLUHD VLWXDLLORU ILQDQFLDUH SRUQLQG GH OD LSRWH]D F

    eQWLWDWHDvLYDFRQWLQXDvQPRGQRUPDOIXQFLRQDUHDFHOSXLQSHRSHULRDGGHOXQLGLQGDWDUDSRUWULL IULQWHQLDVDXQHFHVLWDWHD de aL OLFKLGDVDXUHGXFHvQPRGVHPQLILFDWLYDFWLYLWDWHD QFD]XO vQFDUHVLWXDLLOHILQDQFLDUHQXVHvQWRFPHVFFRQIRUPSULQFLSLXOXLFRQWLQXLWLLDFWLYLWLLWUHEXLHSUH]HQWDWED]DGHvQWRFPLUHDVLWXDLLORUILQDQFLDUHLPRWLYXOSHQWUXFDUHHQWLWDWHDQXSRDWHVLFRQWLQXHDFWLYLWDWHD

    contabilitatea de angajamente LPSXQH UHFXQRDWHUHD HOHPHQWHORU VLWXDLLORU ILQDQFLDUH FXH[FHSLD HOHPHQWHORU VLWXDLHL IOX[XULORU GH QXPHUDU SH PVXUD DSDULLHL DFHVWRUD LQGLIHUHQW GHPRPHQWXOvQFDVULLSOLLGHQXPHUDUVDXFRPSHQVULLvQDOWIRUP

    VHSDUDUHD SDWULPRQLXOXL L GDWRULLORU SUHYHGH SUH]HQWDUHD vQ VLWXDLLOH ILQanciare doar a LQIRUPDLLORUGHVSUHSDWULPRQLXOLGDWRULLOHHQWLWLLFDUHWUHEXLHFRQWDELOL]DWHVHSDUDWGHSDWULPRQLXOLGDWRULLOHSURSULHWDULORULDOHDOWRUHQWLWL

    necompensarea FRQVWvQSUH]HQWDUHDGLVWLQFWvQVLWXDLLOHILQDQFLDUHDDFWLYHORULGDWRULLORUYHQLWXULORU L FKHOWXLHOLORU &RPSHQVDUHD UHFLSURF D DFWLYHORU L GDWRULLORU VDX D YHQLWXULORU LFKHOWXLHOLORU QX VH DGPLWH FX H[FHSLD FD]XULORU vQ FDUH FRPSHQVDUHD HVWH SHUPLV GH 6WDQGDUGHOH1DLRQDOHGH&RQWDELOLWDWH

    FRQVHFYHQD SUH]HQWULL SUHYHGH PHQLQHUHD PRGXOXL GH SUH]HQWDUH L GH FODVLILFDUH DHOHPHQWHORUvQVLWXDLLOHILQDQFLDUHGHODRSHULRDGGHJHVWLXQHODDOWFXH[FHSLDFD]XULORU FvQG

    D vQXUPDXQHLPRGLILFULVHPQLILFDWLYH vQQDWXUDDFWLYLWLLHQWLWLL VDX vQurma unei analize a LQGLFDWRULORU VLWXDLLORU ILQDQFLDUH HVWH PDL UHOHYDQW R DOW SUH]HQWDUH VDX FODVLILFDUH D HOHPHQWHORUVLWXDLLORUILQDQFLDUHLQvQGFRQWGHPHWRGHOHLSURFHGHHOHSROLWLFLlor contabile HODERUDWHFRQIRUP61&3ROLWLFLFRQWDELOHPRGLILFULDOHHVWLPULORUFRQWDELOHHURULLHYHQLPHQWHXOWHULRDUH

    E vQ6WDQGDUGHOH1DLRQDOHGH&RQWDELOLWDWHD IRVWPRGLILFDWPRGXOGHSUH]HQWDUHDHOHPHQWHORUVLWXDLLORUILQDQFLDUH

    ,QIRUPDLLOH GLQ VLWXDLLOH ILQDQFLDUH WUHEXLH V FRUHVSXQG XUPWRDUHORU FDUDFWHULVWLFLFDOLWDWLYH

    inteligibilitatea LQIRUPDLLOH WUHEXLH FODVLILFDWH FDUDFWHUL]DWH L SUH]HQWDWH vQ PRG FODU LFRQFLV

    UHOHYDQD LQIRUPDLLOH WUHEXLH V ILH LPSRUWDQWH SHQWUX XWLOL]DWRUL L VL DMXWH SH DFHWLD Vevalueze evenimentele WUHFXWH SUH]HQWH VDX YLLWRDUH V FRQILUPH VDX V FRUHFWH]H HYDOXULOH ORUDQWHULRDUH

    credibilitatea LQIRUPDLLOHWUHEXLHVILHFRPSOHWHQHXWUHLIUHURULVHPQLILFDWLYH comparabilitatea VLWXDLLOH ILQDQFLDUH WUHEXLH V FRQLQ LQIRUPDLL FRPSarative aferente

    SHULRDGHLSUHFHGHQWHSHQWUXWRDWHHOHPHQWHOHUDSRUWDWHDOHSHULRDGHLGHJHVWLXQHFXUHQWHGDF61& nu SHUPLWDOWIHO

    3HQWUX FD LQIRUPDLLOH GLQ VLWXDLLOH ILQDQFLDUH V FRUHVSXQG FDUDFWHULVWLFLORU FDOLWDWLYHSUHY]XWHvQSFWHVWHQHFHVDUFD

    VVHVWDELOHDVFXQHFKLOLEUXvQWUHFDUDFWHULVWLFLOHFDOLWDWLYHDOHLQIRUPDLLORUILQDQFLDUH LQIRUPDLLOHVILHRSRUWXQHSHQWUXOXDUHDGHFL]LLORUGHFWUHXWLOL]DWRUL EHQHILFLLOHSURYHQLWHGLQXWLOL]DUHDLQIRUPDLLORUVGHSHDVFFRVWXORELQerii DFHVWRUD

    FormXODUHOHLFRQLQXWXOVLWXDLLORUILQDQFLDUH

    Reguli generale 6LWXDLLOHILQDQFLDUHVHvQWRFPHVFFRQIRUPIRUPXODUHORUGLQDQH[HOHODSUH]HQWXOVWDQGDUG 6LWXDLLOHILQDQFLDUHVHvQWRFPHVFLVHSUH]LQWDQXDOQFD]XOPRGLILFULLGDWHLGHUDSRUWDUHL

    SUH]HQWULL VLWXDLLORU ILQDQFLDUHSHRSHULRDGPDL OXQJ VDXPDL VFXUW GHXQDQ HQWLWDWHD WUHEXLH VHGH]YOXLH

  • SHULRDGDDFRSHULWGHVLWXDLLOHILQDQFLDUH PRWLYXOVWDELOLULLXQHLSHULRDGHGHJHVWLXQHPDLOXQJLVDXPDLVFXUWHGHXQDQL IDSWXOFLQIRUPDLLOHGLQVLWXDLLOHILQDQFLDUHQXVvQWSHGHSOLQFRPSDUDELOHGHH[HPSOXSHQWUX

    HQWLWLOHQRXvQUHJLVWUDWHSULPDSHULRDGGHJHVWLXQHVHFRQVLGHUSHULRDGDGLQGDWDvQUHJLVWUULLGHVWDWDHQWLWLLSvQODGHFHPEULHDODFHOXLDLDQFDOHQGDULVWLFQFD]XOvQFDUHvQUHJLVWUDUHDGHVWDWDHQWLWLLDUHORFGXSRFWRPEULHSULPDSHULRDGGHJHVWLXQHVHFRQVLGHUSHULRDGDGLQGDWDvQUHJLVWUULLGHVWDWSvQODGHFHPEULHDOXUPWRUXOXLDQFDOHQGDULVWLF

    6LWXDLLOH ILQDQFLDUH LQFOXG LQGLFDWRULL DFWLYLWLL WXWXURU ILOLDOHORU UHSUH]HQWDQHORU LVXEGLYL]LXQLORUHQWLWLLDPSODVDWHSHWHULWRULXO5HSXEOLFLL0ROGRYD

    6LWXDLLOHILQDQFLDUHVHvQWRFPHVFvQED]DLQIRUPDLLORUFRQWDELOHGXSUHIOHFWDUHDUH]XOWDWHORUinventaULHULLSHntru confirmarea H[LVWHQHLLVWULLDFWLYHORULSDVLYHORU

    6LWXDLLOH ILQDQFLDUH WUHEXLH LGHQWLILFDWH L VHSDUDWH GH DOWH LQIRUPDLL SUH]HQWDWH vQ DFHODi GRFXPHQWGHH[HPSOXvQUDSRUWXODQXDODOHQWLWLLVDXvQSURVSHFWXOGHHPLVLXQLDYDORULORUPRELOLDUH

    (QWLWDWHDWUHEXLHVLGHQWLILFHvQPRGFODUVLWXDLile financiare LVHYLGHQLH]HvQPRGVSHFLDOXUPWRDUHOHLQIRUPDLL

    GHQXPLUHDHQWLWLLLDOWHHOHPHQWHGHLGHQWLILFDUH GDWDUDSRUWULLVDXSHULRDGDDFRSHULWGHVLWXDLLOHILQDQFLDUH actiYLWDWHDGHED] IRUPDGHSURSULHWDWH IRUPDMXULGLFGHRUJDQL]DUH XQLWDWHDGHPVXU (URULOH GHSLVWDWH OD vQWRFPLUHD VLWXDLLORU ILQDQFLDUH VH FRUHFWHD] vQ FRQIRUPLWDWH FX 61&

    3ROLWLFLFRQWDELOHPRGLILFULDOHHVWLPULORUFRQWDELOHHURULLHYHQLPHQWHXOWHULRDUH QWRFPLUHDLSUH]HQWDUHDVLWXDLLORUILQDQFLDUHFXSULQGXUPWRDUHOHHWDSH HIHFWXDUHD OXFUULORU SUHPHUJWRDUH vQWRFPLULL VLWXDLLORU ILQDQFLDUH FXP DU IL LQYHQWDULHUHD

    JHQHUDODHOHPHQWHORUFRQWDELOHGHFRQWDUHDFKHOWXLHOLORULYHQLWXULORUDQWLFLSDWHDIHUHQWHSHULRDGHLGHJHVWLXQHGHWHUPLQDUHDLUHIOHFWDUHDGLIHUHQHORUGHFXUVYDOXWDUvQWRFPLUHDvQUHJLVWUULORUGHFRUHFWDUHGHWHUPLQDUHDFRWHLFXUHQWHDDFWLYHORULPRELOL]DWHLGDWRULLORUSHWHUPHQOXQJHWF

    FRPSOHWDUHDIRUPXODUHORUVLWXDLLORUILQDQFLDUH vQWRFPLUHDQRWHORUQRWHORUH[SOLFDWLYH ODVLWXDLLOHILQDQFLDUH DSUREDUHDVHPQDUHDLSUH]HQWDUHDVLWXDLLORUILQDQFLDUH UHIRUPDUHDELODQXOXL

    %LODQXO *HQHUDOLWL

    %LODQXOSUH]LQWSR]LLDILQDQFLDUDHQWLWLLLLQFOXGHLQIRUPDLLDIHUHQWHVROGXULORUH[LVWHQWHODGDWDUDSRUWULLSULYLQG

    activele UHVXUVHHFRQRPLFHLGHQWLILFDELOHLFRQWURODELOHGHFWUHHQWLWDWHFHSURYLQGLQIDSWHHFRQRPLFHWUHFXWHGLQDFURUXWLOL]DUHVHDWHDSWRELQHUHDXQRUEHQHILFLLHFRQRPLFH

    capitalul propriu PULPHDUPDVvQDFWLYHOHHQWLWLLGXSVFGHUHDGDWRULLORU datoriile REOLJDLLDFWXDOHDOHHQWLWLLSURYHQLWHGLQIDSWHHFRQRPLFHWUHFXWHDFURUVWLQJHUH

    FRQWULEXLHODRUHGXFHUHDUHVXUVHORUSXUWWRDUHGHEHQHILFLLHFRQRPLFH QELODQWRWDOXODFWLYHORUHVWHHFKLYDOHQWFXVXPDWRWDOXULORUFDSLWDOXOXLSURSULXLGDWRULLORU $FWLYHOHVvQWSUH]HQWDWHvQELODQ vQRUGLQHDFUHWHULL OLFKLGLWLLDFHVWRUD LDUGDWRULLOH vQED]D

    FUHWHULLH[LJLELOLWLL QIXQFLHGHJUDGXOGHOLFKLGLWDWHDFWLYHOHVHGLYL]HD]vQ DFWLYH FLUFXODQWH FDUH UHSUH]LQW DFWLYHOH FH VH DWHDSW V ILH FRQVXPDWH vQ FLFOXO QRUPDOGH

    DFWLYLWDWHYvQGXWHVDXSULPLWH vQWHUPHQGHOXQLVDXFDUHUHSUH]LQWQXPHUDU DFWLYHLPRELOL]DWHFDUHFXSULQGWRDWHFHOHODOWHDFWLYHFXH[FHSLDFHORUFLUFXODQWH &LFOXO QRUPDO GH DFWLYLWDWH DO XQHL HQWLWL UHSUH]LQW SHULRDGD GH WLPS GLQWUH PRPHQWXO

    DFKL]LLRQULL DFWLYHORU FDUH VvQW GHVWLQDWH SURFHVULL L PRPHQWXO WUDQVIRUPULL ORU vQ QXPHUDU &vQGSHQWUX R HQWLWDWH DFHVW FLFOX QX HVWH FODU GXUDWD OXL VH FRQVLGHU OXQL 6WRFXULOH FDUH VvQW YvQGXWHFRQVXPDWHSURFHVDWHLFUHDQHOHFDUHVvQWDFKLWDWHFDSDUWH a ciclului normal de activitate vQWURSHULRDGFH GHSHWH OXQL GLQ GDWD UDSRUWULL VH FRQVLGHU DFWLYH FLUFXODQWH GH H[HPSOX PDWHULD SULP

  • PDWHULDOHOH SURGXFLD vQ FXUVGH H[HFXLH FDUHQHFHVLWPDWXUDUH L SVWUDUH OD HQWLWDWHDGHYLQLILFDLHIUXFWHOHLVXFXULOHVXOILWDWHVDXFRQJHODWHODHQWLWDWHDGHFRQVHUYH

    QIXQFLHGHJUDGXOH[LJLELOLWLLGDWRULLOHVHvPSDUWvQ GDWRULLFXUHQWHFDUHLQFOXGGDWRULLOHFHVHDWHDSWVILHDFKLWDWHVDXGHFRQWDWHvQWHUPHQGH

    OXQLGLQGDWDUDSRUWULL GDWRULLOHSHWHUPHQOXQJFDUHFXSULQGWRDWHFHOHODOWHGDWRULLFXH[FHSLDFHORUFX

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