{"id":2260,"date":"2020-04-10T15:49:29","date_gmt":"2020-04-10T13:49:29","guid":{"rendered":"https:\/\/ceccarbihor.ro\/ro\/?p=2260"},"modified":"2020-04-10T15:49:29","modified_gmt":"2020-04-10T13:49:29","slug":"covid-19-indrumari-contabile-importante-de-la-ipsasb","status":"publish","type":"post","link":"https:\/\/ceccarbihor.ro\/ro\/covid-19-indrumari-contabile-importante-de-la-ipsasb\/","title":{"rendered":"COVID-19: \u00cendrum\u0103ri contabile importante de la IPSASB"},"content":{"rendered":"<p>Personalul de pe l\u00e2ng\u0103 Consiliul pentru Standarde Interna\u0163ionale de Contabilitate pentru Sectorul Public (IPSASB) a elaborat o publica\u021bie de tip \u00eentreb\u0103ri \u0219i r\u0103spunsuri (Q&amp;A) cu scopul de a oferi perspective asupra problemelor de raportare financiar\u0103 asociate r\u0103spunsului guvernelor la pandemia de COVID-19 \u0219i asupra Standardelor Interna\u021bionale de Contabilitate pentru Sectorul Public relevante (IPSAS\u2122) \u0219i altor \u00eendrum\u0103ri deja disponibile.<\/p>\n<p>Aceast\u0103 publica\u021bie a IPSASB nu are caracter obligatoriu, nu modific\u0103 \u0219i nu substituie dispozi\u021biile deja existente \u0219i nu ofer\u0103 \u00eendrum\u0103ri suplimentare cu privire la implementare. Aceast\u0103 publica\u021bie nu are caracter exhaustiv \u0219i nu \u00eenlocuie\u0219te IPSAS-urile.<\/p>\n<p>Documentul poate fi consultat\u00a0<a href=\"https:\/\/www.ipsasb.org\/publications\/covid-19-relevant-ipsasb-accounting-guidance\">aici<\/a>.<\/p>\n<p>\u201ePandemia de COVID-19 a generat provoc\u0103ri f\u0103r\u0103 precedent pentru noi to\u021bi, afect\u00e2nd nu doar via\u021ba noastr\u0103 cotidian\u0103, ci \u0219i economia mondial\u0103. Dup\u0103 ce vom trece de aceast\u0103 situa\u021bie, una dintre consecin\u021bele acestei perioade extraordinare va fi, f\u0103r\u0103 \u00eendoial\u0103, impactul financiar pe termen lung al interven\u021biilor guvernamentale din \u00eentreaga lume. Natura \u0219i amploarea inegalabil\u0103 a m\u0103surilor fiscale adoptate ca r\u0103spuns la COVID-19 subliniaz\u0103 necesitatea unui management financiar public puternic pentru a maximiza eficacitatea imediat\u0103 a acestor m\u0103suri. R\u0103spunderea public\u0103 pentru resursele utilizate \u00een combaterea pandemiei, prin raportarea financiar\u0103 de \u00eenalt\u0103 calitate, va fi, de asemenea, esen\u021bial\u0103 pentru ca impactul global al acestora asupra finan\u021belor sectorului public s\u0103 fie pe deplin transparent\u201d, a specificat recent Ian Carruthers, pre\u0219edintele IPSASB.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Personalul de pe l\u00e2ng\u0103 Consiliul pentru Standarde Interna\u0163ionale de Contabilitate pentru Sectorul Public (IPSASB) a elaborat o publica\u021bie de tip \u00eentreb\u0103ri \u0219i r\u0103spunsuri (Q&amp;A) cu scopul de a oferi perspective asupra problemelor de raportare financiar\u0103 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2261,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/2260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/comments?post=2260"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/2260\/revisions"}],"predecessor-version":[{"id":2262,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/2260\/revisions\/2262"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/media\/2261"}],"wp:attachment":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/media?parent=2260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/categories?post=2260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/tags?post=2260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}