MAZARS ROMANIA S.R.L.

  |  2015-01-05

New Accounting Regulations Regarding Taxpayer’s Annual Financial Statements and Consolidated Annual Financial Statements

Monitorul Oficial al Romaniei, Part I, No 963 / 30 December 2014 has published Order No 1802 of the Minister of Public Finance, whereby Accounting Regulations regarding taxpayer’s annual financial statements and consolidated annual financial statements are approved.

Order 1802 / 2014 regulates the following:

  • the categories of reporting entities;
  • the format and content of annual financial statements;
  • general rules for the assessment of the items contained in the annual financial statements;
  • rules for the preparation, presentation and auditing of annual financial statements;
  • the standard chart of accounts;
  • functions of accounts.

This Order abrogates Order No 3055 / 2009 and Order No 2239 / 2011 of the Minister of Public Finance.

Order 1802 / 2014 comes into full force and effect as of 1 January 2015.

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TOP LOGISTICS COMPANIES (2015)
Scoring Methodology by ERNST&YOUNG


 
#
COMPANY NAME
MCR TOTAL SCORING
 
1 DAEWOO-MANGALIA HEAVY INDUSTRIES SA 2,8125
2 VARD TULCEA SA 2,5000
3 VARD BRAILA SA 2,3750
4 UTILNAVOREP SA 2,3750
5 SANTIERUL NAVAL CONSTANTA SA 2,3125
6 SANTIERUL NAVAL DAMEN GALATI SA 2,2500
7 SHIPYARD ATG GIURGIU SRL 2,0000
8 SEVERNAV SA 1,7500
9 BATONAVAL SRL 1,6250
10 VARD ELECTRO TULCEA SRL 1,6250