{"id":6122,"date":"2022-10-28T08:17:40","date_gmt":"2022-10-28T06:17:40","guid":{"rendered":"https:\/\/ceccarbihor.ro\/ro\/?p=6122"},"modified":"2022-10-28T08:17:41","modified_gmt":"2022-10-28T06:17:41","slug":"iesba-a-emis-un-nou-material-referitor-la-relevanta-si-aplicabilitatea-codului-iesba-in-combaterea-dezinformarii-ecologice","status":"publish","type":"post","link":"https:\/\/ceccarbihor.ro\/ro\/iesba-a-emis-un-nou-material-referitor-la-relevanta-si-aplicabilitatea-codului-iesba-in-combaterea-dezinformarii-ecologice\/","title":{"rendered":"IESBA a emis un nou material referitor la relevan\u021ba \u0219i aplicabilitatea Codului IESBA \u00een combaterea dezinform\u0103rii ecologice"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-27868 alignright\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/10\/190002030_l-1024x683.jpg\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">\u00cen ultimii ani, investitorii au dezvoltat un interes tot mai mare pentru informa\u021biile care furnizeaz\u0103 o mai bun\u0103 \u00een\u021belegere asupra procesului de creare de valoare pe termen lung din cadrul unei companii. Prin urmare, pie\u021bele financiare au cunoscut o cre\u0219tere accelerat\u0103 a volumului de prezent\u0103ri de informa\u021bii legate de sustenabilitate. Dat\u0103 fiind importan\u021ba acestor informa\u021bii, acestea trebuie s\u0103 aib\u0103 un caracter fiabil \u0219i s\u0103 genereze \u00eencredere \u00een r\u00e2ndul p\u0103r\u021bilor interesate care le utilizeaz\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">La 21 octombrie, personalul International Ethics Standards Board for Accountants (IESBA) a emis publica\u021bia de tip \u00eentreb\u0103ri \u0219i r\u0103spunsuri (Q&amp;A)\u00a0<\/span><em><a href=\"https:\/\/www.ethicsboard.org\/publications\/ethics-considerations-sustainability-reporting?utm_source=Main+List+New&amp;utm_campaign=773f6d37b9-EMAIL_CAMPAIGN_2022_10_21_08_39&amp;utm_medium=email&amp;utm_term=0_c325307f2b-773f6d37b9-80685620\" target=\"_blank\" rel=\"noreferrer noopener\">Considerente de etic\u0103 \u00een raportarea legat\u0103 de sustenabilitate, inclusiv \u00eendrum\u0103ri pentru tratarea preocup\u0103rilor referitoare la dezinformarea ecologic\u0103<\/a><\/em><span class=\"stk-highlight\">.<\/span><\/p>\n<p><span class=\"stk-highlight\">Publica\u021bia pune \u00een eviden\u021b\u0103 relevan\u021ba \u0219i aplicabilitatea Codului etic interna\u021bional pentru profesioni\u0219tii contabili (inclusiv Standardele Interna\u021bionale privind Independen\u021ba) (Codul) \u00een ceea ce prive\u0219te provoc\u0103rile legate de etic\u0103 \u00een contextul raport\u0103rii \u0219i asigur\u0103rii \u00een materie de sustenabilitate, \u00een special circumstan\u021bele care implic\u0103 informa\u021biile privind sustenabilitatea false sau care induc \u00een eroare (adic\u0103 dezinformarea ecologic\u0103).<\/span><\/p>\n<p><span class=\"stk-highlight\">Printre altele, publica\u021bia atrage aten\u021bia asupra principalelor prevederi din Cod care se aplic\u0103 la \u00eentocmirea \u0219i prezentarea informa\u021biilor privind sustenabilitatea. Aceasta subliniaz\u0103 obliga\u021bia profesionistului contabil de a fi direct \u0219i onest \u0219i de a nu se asocia cu informa\u021bii false sau care induc \u00een eroare, inclusiv \u00een situa\u021bii \u00een care exist\u0103 o presiune pentru a face acest lucru.<\/span><\/p>\n<p><span class=\"stk-highlight\">Publica\u021bia este menit\u0103 s\u0103 sprijine profesioni\u0219tii contabili, \u00een special cei angaja\u021bi, dar poate fi de interes \u0219i pentru alte categorii de profesioni\u0219ti implica\u021bi \u00een procesul de \u00eentocmire a rapoartelor sau a prezent\u0103rilor de informa\u021bii privind sustenabilitatea. De asemenea, aceasta va fi util\u0103 pentru organismele de reglementare \u0219i alte organisme de supraveghere, deciden\u021bi politici, investitori, persoane responsabile cu guvernan\u021ba, normalizatori de standarde na\u021bionali, organiza\u021bii profesionale contabile \u0219i alte p\u0103r\u021bi interesate de activitatea profesioni\u0219tilor contabili \u0219i de raportarea \u0219i asigurarea \u00een domeniul sustenabilit\u0103\u021bii.<\/span><\/p>\n<p><span class=\"stk-highlight\">Publica\u021bia integral\u0103 \u00een limba englez\u0103 poate fi consultat\u0103 pe site-ul<\/span>\u00a0<a href=\"https:\/\/www.ethicsboard.org\/publications\/ethics-considerations-sustainability-reporting?utm_source=Main+List+New&amp;utm_campaign=773f6d37b9-EMAIL_CAMPAIGN_2022_10_21_08_39&amp;utm_medium=email&amp;utm_term=0_c325307f2b-773f6d37b9-80685620\" target=\"_blank\" rel=\"noreferrer noopener\">IESBA<\/a><span class=\"stk-highlight\">.<\/span><\/p>\n<p><em><span class=\"stk-highlight\">(Copyright foto:\u00a0<\/span><a href=\"https:\/\/www.123rf.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">123RF Stock Photo<\/a><span class=\"stk-highlight\">)<\/span><\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen ultimii ani, investitorii au dezvoltat un interes tot mai mare pentru informa\u021biile care furnizeaz\u0103 o mai bun\u0103 \u00een\u021belegere asupra procesului de creare de valoare pe termen lung din cadrul unei companii. Prin urmare, pie\u021bele [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-6122","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/6122","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=6122"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/6122\/revisions"}],"predecessor-version":[{"id":6123,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/6122\/revisions\/6123"}],"wp:attachment":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/media?parent=6122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/categories?post=6122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/tags?post=6122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}