{"id":15054,"date":"2024-06-13T15:30:57","date_gmt":"2024-06-13T13:30:57","guid":{"rendered":"https:\/\/www.david-baias.ro\/?p=15054"},"modified":"2025-01-14T15:33:31","modified_gmt":"2025-01-14T13:33:31","slug":"new-changes-to-the-accounting-regulations-omf-no-981-2024","status":"publish","type":"post","link":"https:\/\/www.david-baias.ro\/en\/2024\/06\/new-changes-to-the-accounting-regulations-omf-no-981-2024\/","title":{"rendered":"New changes to the accounting regulations: OMF no. 981\/2024"},"content":{"rendered":"<p>Order of the Minister of Finance (OMF) no. 981\/2024 introduced new accounting regulations regarding the minimum turnover tax (IMCA) and the additional tax per activity sector applicable starting with the annual financial statements relating to the year 2024.<\/p>\n<p>Amendments and additions have been made to the accounting regulations:<\/p>\n<ul>\n<li>regarding individual annual financial statements and the consolidated annual financial statements, as approved by Order of the Minister of Public Finance (OMFP) no. 1.802\/2014;<\/li>\n<li>in accordance with the International Financial Reporting Standards, approved by Order of the Minister of Public Finance (OMFP) no. 2.844\/2016.<\/li>\n<\/ul>\n<p>Following the publication of OMF no. 981\/2024 in the Official Gazette, the changes and additions apply starting with the annual financial statements related to the year 2024. Economic operators with a financial year that is not the calendar year apply the new rules starting with the modified financial year commencing after 1 January 2024.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Order of the Minister of Finance (OMF) no. 981\/2024 introduced [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[56],"tags":[],"class_list":["post-15054","post","type-post","status-publish","format-standard","hentry","category-tlas"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.8 - aioseo.com -->\n\t<meta name=\"description\" content=\"Order of the Minister of Finance (OMF) no. 981\/2024 introduced new accounting regulations regarding the minimum turnover tax (IMCA) and the additional tax per activity sector applicable starting with the annual financial statements relating to the year 2024. 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