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    contabilitate practica

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    CAP I

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    contabilitate practica

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    28 views36 pages

    Cap I

    Uploaded by

    Adrianna Lena
    contabilitate practica

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 36
    Compu Expertioe Contabis | 5 Contaiilor Autorzat din Romania Insfitulul National de Dezvoltare Profesional Continua GHID PRACTIC DE APLICARE ‘A REGLEMENTARILOR CONTABILE CONFORME CU DIRECTIVELE EUROPENE APROBATE PRIN ORDINUL MINISTRULUI FINANTELOR PUBLICE NR. 3055/2009 sor altura CECCAR ‘CUPRINS frre Pe 3, soto 4 uct ‘etvozimoo 99/707 Ear eurscecorayao com Pr a nn wewmctceane Pte: CONTABILTATE nnn edn: ae Elna NECULAL (Chofaura.se apaia gonna de raprare Resoane Gana POSDARESCU Sac era gas ‘past Tpoorata EVEREST ‘oop 9 ropemonine cea ° rae eetsor an 02/08 Ceorou Fama cori stair entre sun Canon creteans ease n Coots: Conabitans savor obese. an Capt Comat elo Sure po nes se opts Vit Conabiaes sone oxabanare i opto noc prezetaea stor Marc es CapRoWx: Repent corel tnd cme resorts sper tena con a cept xt dpe conc 1058 rors: reuse aro ube 3055 {Socorore 208 pry sores Reyer cortable ‘Sesame cu rear cuopre putter Wonton tlw 788 OE TO deme 2000. 16 Pate ha: ISCALITATEAINTREPRINDER nnn 8 Coptls Ree corsbnate— tsa 107 Ceptols Pipa og tac sl una pecan. 1078 Capen: mocap prot 1089 ena sical Seer Capt: Dam amin 61 Capra: Pas in consi mate cto an Sen ert plrere = on Copia: Poe condita ete cao afore [emp rna. an oll foci retainer ar 3 PREFATA apa = ee con pe pt = scape ©) swap 9 ese lena era dete 7 5 ia pene pen iis tear : -peciale de organisare,fanctioneaca pe principile societrlor comer. ‘cu pra ee ted Rendle a _apartin persoanciar juridice cw sedi saw domicilul iy Romania, i» oar depen ‘el fr pra pe eh cre 0 Sotmpernmebe pote ba) cro os com Tan ptr psec 1 an mar pri or rae te ‘St deta ita i pt ep rain a Sec mer ca gwd ra cme co tata fa fe pe rm ee aos ae ac oe Moy neat rete in mii fr pernine eta ropa te cede oe ‘ingen xn pena one ta po Scat rine poe '9) Cpt eet emanate mt sam ait, al a, et ml nee evi mies tk ete cr mal i desley asl Persone reece lat ad desea doa are ‘amaourcle reer dena conti rel de marie) wl ace: BSD 000 ee, Cronous ~ eid afc nett 7300.00 eu amar me de solaris card eect facia 50 ‘uocmen sat fancare ate dco cre eprin ahs con de prt pene ha moira prope = Sina corde mona, ~ notte pica aaa fancar ana (st 30) 4+ Permanence are lo det bl muda mile dod ‘ne err de marie pretences ii a ‘dare amuse silicate cre cprin. = cont de proper, pov epee lsu fascia ome sine pt 302) Cnn cattle ce xs st ancien pom sia modistfreptrir pe ion sits Rs dene ot ei combi, sae Sracae ane tae i deo eclarae st Se asanae a runder cnc el po ve. ‘es atlr once ona tt esos coma confor Directo Conanisor Sonomice Erion, formas capi eas delaras cle reson degen cna (t. 3 (0) Pree pt 3 referivaei componete ior ona ame se plied ntl prev lpr 3) da prc le. mena (4) ‘Sie fonclare aaa Dance de prsanete ce pede la eS tenttepriteg St abr, denen saile ‘inanare even dee preatcleHaib now ‘alder ererlor de aos rveltale t 30) ‘ac ebiecta cult naar sai fncare ate non de perioanl ede eres pac age cam sant die port lel. teers) ‘Sapient re sini ever, por le (pt 53) Pet ln (2) prcileloenin nse apie decree ae ror lor maior iad Ie ronaconare pops element, nam acest ee def de eis igre id pa de cpl ous ‘All ind date ao ete dpe ane mah cpg imi adnan cl reer proc opt a sex it fect oper erga renal act pnt re dat eet are dou exer anaes Bap se teonalieac ronda ep e ststr ana enae ane 2) sent care scm imation mule ipa va toc ‘nist ancare ate reas pe 3a (1) mat dae, Fao er mae cece dete ite dad dre ‘eae enter prvi ape 3a (1 2) Seta care nec tai nncare an prev pet.3 ‘in (oa Bene sig ances sonplte mma dac, in dont exert fanclre cmc, ma dpe Inia da dre ee ier prt pet ab (1-70) Prndona ser financtare consent leg aed air pce: ene nce seit iene eae xe a ‘rca, err cre ener tail franca ca pt.) ‘iter de mime Sash nyt ener fel pe ea Inco dtrminat nse fnmcae le exec anc precedent eet de rpms indicator determin pe a de in ‘abe Blane! de veri che a oe exerci car ‘enw cara de schnb vr comic! de Hane National ‘onde lb te daa nce eter aca “Siar ano ante aerate ead la concordant ca reer centr elements (x8) Satie ancar anal ob fre imine il a acter de ‘evil poi ante pri sau perder ema. p) ‘ect apcoea preedeor preentlrrelomenr ete silent penne ato inane fen lel ence ie pest ‘Stat epimenare nec xc. p10) ‘act nea excepto aptcare net prevder d presce ele met se dovedee coma obligate previa pt ete be fact altered la ace reeds, a edere fer aneliatin fle Iie po 9. Once afl deste prec inte expla Unprennd cx eplatc a motor acess opreenare a ctor ab en asupra solr actor, dao, pce anlar profil au ler get 11) ‘Subir personalise ie care pari peroanelor rida sea seein ami, rg cre acon pro Pree nc acer sa prt darrnaresiomatio aigaiar| Prev de leg. ar percanel ce roa fe apa pot boom ‘ania mate (pet 20) "Kite dea sine de sane fore personals we car apa persoaelr accused dm lo Ro clade nape anlar al prance ode rapt Pe teoril Romdnecurpectarenprevederor pe. 20 pe 185 npn ‘ee repement (pa. 102 Penaanle deseo £0 represmtanuptrt fcl, port Cad {focal Chl de roe fel. costes propre nar de atl lr de perstane ie sou eric, dpa aI ead cae sant cra. pesca ride, acter boome nina fraciar ama apr co ‘ah port Lgl combi 8299, opt ge 1203) Din pon de vedere cob see permanente di Remi care pari sor peoane juice st in ee mec bun fr per alate eed ce aparin acs peroane ace a bias hoc ri saniorfeanciare ae 9 rporarior coma crate de Lee Comba S299, pub (pe 12) "nex arceor parcial re 0 persona aii ro rn eran aria saa combiatea see de ce pervana ‘trons de acta care rapa port oi (130) Ts organtzares 3 condueren coer para ee eaten vedere epee element crn are rea it the preveder gate (ge 132) ‘reel relent pic de arenes, acer in patcipatie Ire periaane jie sine neem) tvegiate Romana. Pe {rv ects sia devonma prin contac decennial ‘hie fea organza conic eves cmb wasecei ase Inca pot determina normale bla rented ge rt ‘ccm sta fanire naa (p13 (3) 32. Calcul s analiza eriterillor de marime Inca a fone de ae estates eerie de tine sun eine all active, cafes pet eri dente eee ert sinpit de stu bans sete pe bara ee + deve note 2 Chet ines Cl de te et ee nck incon prot peep ba forme tr eta dn wane de prods friars de seni care eter ce a enth + in caren marr = cet coment cordate 4 Nin din abou de eplnare ferent fe de faerie ‘Cra de afer ned mil ease saris determin op moto sabia de sti Pe tiene nl 2010ncatae eerie mine cfstaczs ai exci Basar 010, pe adc ten conor evden comtbl i ala Je incr a debe 2010 ‘Daotentsen dept cteie demi in cele do exe conse, stun! afl at 2010 ten vnc sei aac doe ‘actin sul 2009 ettates epee dak ese we eer de maine, Jac in an 2010 me ma epee sete cer, eae nc cena ‘tut nace dervlste ncaa ner nal 209 eminem pete dou in cele ite em, 2010, de serene, st dope oud cle (eck de mie aie, ec fe aul 2070 acne ch sai Anan spent ncaa nial ior alo bine nadie pen rancor pep elements, ei tel endo rate pe Spas eters de Imssne dor cee ei opis de nor stl nariare ae Teen Matos rezenm un exemple eter de maine 113112200 cae Xx ei uit instil {Nomar medi ge saa 48. Tncur exer fancy carl vt comaniat de BNR perro 112309 ee de. ee. ‘sacs conti, aloe clute ost 1a continaesut maine cteva element de deals ein sitowen autos eat nae nee Eni oft pt ae, a sere, pea pial eer de ‘aporte stnf nmetre tml derote sa singe Pa {deste enti snes ines en anal pst in Score isin sit nance anal a anc deter de Insine inept ~ Seve comer ltr val abe sn adn tanactio- ‘Sep pn veges eu dc degli vig ‘eeind pits de apa oocnes husUnaae desl ae ‘emt eo ainelo oy de face nt su de mal Se ‘alsin Conrou 4. MONEDA DE RAPORTARE Asc pevede Regiments conformn disse een, cosa tates tne lb Fin in ene nana ed. Coiba serif eval ie ai x moneda mea, it 3 at eczay Pri sla selg ot md dei at . 22) Inaceast lima snes a genie Banc ake vl ine fie de cus pe valle, elementals nemontare (inability capo soc etal =v pt ne 5. PLANUL DE CONTURI GENERAL 5... Definirea Planula de conturi general inno consiinte normalize, cum ee ce dn Romi, short de cate comes frit i nda pin Plana. de ‘om gener ‘eet repent marca iru stem de conan cade fe ‘expr denanire sprint smb ee, find ncaa br eas rapa I rapor cua anu criteria de cacare Tends, pr cae cnt set ‘dnt omit ecomomo fanaa aba cnespndings ‘conn Pr intcnie pla de ote ag wire iat Bcoatina fue. demi sinolzae a contr. Deasenenes, se chez proces eae, elcetanmite le pete ae, coslCntiir ‘fear scone erarioeoclslr grey Teaco op cona ‘rier ila et factional se proces Ponte ater, amuse sions 9 ite rapt strate dcp ermine pale pope dep ten in. po- ‘bane eat) de act 9 dat ci ditt rte i ia Cont elie eed rite, cont de emt. Fea ‘rr ftom au proce cnet, groped come sant cree 932 Srey ape htm valor cal lr eo om eons capa, apovinnne, proven deste, ez "epee. Once supa comport pall de coat 0 wes concep lost pepe coburn ie de ee In aml compl de ongonicar coma urn inguin gat care cast rp coping tte conus ice arc de cl mal dea PO concepal de orgonzare a coma in dou ‘Sra dren, lanl de on citing dod cago Se cot: com Ino pein ccd peer lnrepinde, i ia ies cut de ‘Stoica come cde ila de provete ents chelisel pe mt), Taree dead catego, come eget peat cleulin anaes cs carmouut Pen sinblearea conor ncaa de com fleet, sep stoma seca decoder, Pose stam cn su ps Torn maximo 10 erp, denote contrt rnp, cated 5 0D a9 tle cond mime 70 corse, demu comr doar, ‘tliat de 0335, Sema spate comin pet subcot snatesimbole df 0 1a 99m st conti aati de nee rae de der fll at, en ‘ule care ac parte in acca clad mnt cane dpi nial, ree ‘or Mente pit indo smb, coo dvr, dn ia {ei ar subcomuieaiptc ap els de exenplchsa 2 .Coata eine rapa 2 compere” col diem 213 Insti lee, jac de wasp sims pln, sucetal 231 Eine {skola se inna es) ‘O pobem pce pad om en cen ml woe pena seagate cuore de comnts care a conuor,Pe a sastce cee ei psf deus 1 aborts un adr gener ita de contr ena coos Sos ir pe seus a nace de an de conte pe ramar de sci rou pe formed expan prope 4+ Soares pan gene de conta ierept pret str plan ‘ke conurdecoa, wat einen ma plan decom de ‘au, lst peo nape ioc, pla decom spice let neal epee ie Inve elect nego laa econ pots planar de cota rfeinae shore pe rare sctvte enn nations: gular In re mst, Pande contr genera eects ovat peesonst sip cus cet sce ban in rete ona earopene, Cada ‘tail gncrat Sundari nematode Raprtare Fnac ita ee mente standard aiate Neva ana ssa pln gentle ‘lin voce, cra dea cog fori revere cd eer ‘estar ont nce ce pve comairaren eae nator Sievert, ost cont ea mode eerie cle Sistema econ "uf iste ea vor een steep care vor alrite cmaie a scant conn nti ance. Nt ml cla Wonca sume ecoanicaremune ei) barat pe un frnaise ‘res val comin in Plan de cnt ee Tape Pau econ ener rth formula proves pote ini nor Plana de congener ormaor de cae w ace ‘miner department sede rap, soca profesional ale er | ome corsa pot cabo plaride cones nore deizare pete ram | ‘lrg econ de active, cw ave Mister PhnilorPabe. Et 0 ‘Otins peru pln decom pncaente ren de deoline conta Ut, nto soc decries cind seep stardelor {ecrmeon coma v deve roses spel compat ae pune un ma tng abl ran oes pli, se pote wee I eet ane 3 (Ce ste ec, cl poste ete iar eomod i le deol i ead {nein cy pretreat poco comatile pops care eit sft sie aoc Tncontnnre sunt erect lee uh dest dinReghemeie ont cof eect ope Conus din plana de contri pot del pe conta nlite in ‘fe de neces pus deme loners pri necesaior propia fret nt 3280) ‘Conary ava came combi de actA. pas (P) sau Bi “finconale AP) general come urine coal de cores und eomantlor de nmr ator calor tar omar cena ‘onal de pat corepand elemento de nara dior, capaaror ror svnturor ua fern usar de aba Tecoma cure fe, fa enna 9 sem peat deen on- rar ceo acperte in mnie de coma de nl aero i gra din oe foc pre pet 382) “Cone fora bln set cont care e debit x ries In mode modes de nregar in contre de ant a opera I sean se daa reales (p28 (3)) ‘ours ogoizarea combi degen, mest olor ire oti din cla 9 Contr de etme” 32808) In cpa VI a repemenii sn preset clement prvi ecines cnt, cote specie onal De exemple 1067 “Reverie dn diflene de curs vain abe cv investi tt nt ete ‘ruin 107 Reser sinconverse' 18 ners care conte 264 Al pose in ecient ‘Fase ceo pez in repent ini inex ies mod de fepstare combi psa opera come ae Lars conti operie sonmie deat se eine lee comnts economic nit al aetna, cu especie ‘lor elle poltcr conan pee Je releoetae coli ipa Preven cone in aot apo ms consis hae als pet eect pra socio inca, am eer pie ncaa Prezna FCG cao component elem: comin fates met rnsunentsoldrlor” xl teeth de I 0 element a, ‘Shimer de pic conaile awe de pln J sot ea xem Plea vel unc ripe, transpnee se resin ds cum wea 5.2. Transpunerea soldurilorconturlor din balanta de verifieare la 31.12.2009 in noul Pan de contri generat << REMARCA Aintree isd pest wanpunere ott slr= tor contr ds ale de voor la 3 dcr 209 cote evant in ml Plan de contr general opin in prsetle glee De semen, se va uri a tanner din sce cote sti a ree cr snl de del yd deh ee eval se ete ime deat select tn sl ec coat ‘onrtar CONTER VCH coe Foie rormnrracctosesrinnon | Sroousacanhe fests GoNTAMECONFOWMECL | cocaine pm ora | S200. siiovestimeree_| "Sea tomeeirr Ti eve ae Tit [Reweiie | 7st ee ale Thee | re aa rep tat nee ‘phe Tes ere arene dere cr al non singer Souaerme [iPr ar Tote 108 do pra Ti sew ag ae 1A i pre 1 | an prep i inex ims “GRUP 0— CAPT SREZERE “GRUP STOCCR BETAS BE PROTON ia Tea | ct [acne com To | ea Ta pata sonar 1 | Gab in ear TF [hata ea 105 | inna 75 | Parra es = [or Tred eaet [Tad [ri wate Ti Pond feinn | | Por a Een 100 | ree ra ei [hrc aaa ea ad uae Ti Ambler Gore Te Reece | 5 a ar corr Fi [set peorie——| | Gt 25 stemrenont [BT | eam 7 mm esl [ TT ere Lea cae seh oe ca 6. CONTABILITATEA $1 CONTROLUL INTERN G41. Definizea controulu intern Sistem de como intern eens aamb polices rede pase ‘maples de comdncres te! ain eee ap amr tl, {ack psn chee acti np ete 9 ‘Shel cota inern refer nate foci deme de asian leone eta i dar file Hansa ota emer extent, ‘Mapas sf plaea comes a prod de cop) tem da gaat “eal gee enc dete eo asp me lcs ‘hs ote acs in cle ce mcs explae ces ce vet con ler se etek ca proce aunt tata ce ct ‘Como int oss fundamental pe car ous act we Sane Sl pn wet ia za fr ‘Conform OMEP wr. 3.08520, ‘conform eu gilt ge ‘pel deo atdecondce en Det nnd activa mee antl: ‘abit nome fan ‘eal peau ntl: Atri tone arene: Preven conta ricer dea ge ange bicbele fate (po 9) Desi OMFP a. 3.058 2009 ofr ein fi cmpeta 2 conto inary, conser spur concep expat ae elton a ade ‘tice i eco nie ie tl ONFP 1752208 Sis completa pevederie OMEP 303/209 reterowe In cont ins, ee feo apne ct acetone cela spon oraz ‘eva neni. ‘Conse ea utc dont desist say eninge con pl de coma inte 1) Cont imer epesina smb seer de secure destin st sigur stones vende lest esta age, pe 8 pare Gage tc Ev prac ur nr) Cowra! tt ainsi pind cals infomailiaear {edeatapane inpencts irc cn nes eve Else manifest pn emote epee ‘etter poclurioexset inca sis es {epine pntn embe ptie sce Orel Exper oni i Fane 97 Conlin eis ps ina dc cos de ai hist de manger sat me desi ee oie taal tne ages sc eg ne of Sponsoring Orono Tran Conn, 19), ete ot st ert om inch ps apes cn tsi ores nna co rn ste Sine Face, Hk eso presario se ares ies een de ns dp kg nil din an ae Stem eerie nh sea tan er fer a pre Seti etc senders et guaran con tant enti Ce de dou eet de vod opine agra ‘ent cen! i coca eg cn pc dt x san de mile de secure Ia pls epi dene, san sea of ec ta poe abilities de coos coma ‘emirate Ava com om en opt eps en a ‘resco finn ee mage, nt enact tne rant ue Sorte spall ean ces Sect sci item is Gro pci pe ate eon nin to i asi con im vine eis hacen dear aura roma ee easier onan Asa carn let ene get Ses stem deca cnfos tea es asa ncn te psa rana cnt a nc nie ou fe ‘sme conplts npr rixab J seatngae stn e Pin tal i come dst pone ee wing ee {ele ete ieme depformanh waht fla tdi Flee de ese Flynt con cee eb ino incest ie snr ei pene Inigo Stel clone cept nce singe ged gn Ov ne fea a oll rn pate gue once nee cn, tct ma pe grain sila segue sgn iectvelet ‘cpm sat agra csi ext ganar pone da st icv ac inom are te popes i fel i fe oieelr Cou nm pot do ospwae em soa, fete tigers bint, ste cn deel mie ‘en cain de me spc emptor nalelor psenpacti de cate rumite pesos nmisa Inca aeestea se ec socia not sept materi de ogre n estore ni cone {liter ent, res stn apo co ents In exer we semen sisi, ficial ean lpoee cna (Feerineaoalt {Conable Icratinal Federation of Acomatans~ TPAC) cota ‘Se ileal nacre, eases set prt Sosa respecte lpr elemento apse (loser de men IFAC 2010) Consderin chscess cic eupnstae des cl ince are manage ig peal rane tui St spe so tetunctot Ta defi, plement spree nape ie ines, onde utes in seer carci oganiaelpecar 0 sonde, Inceosul adap sister yeaa (pip appre a Suan eee ce uoneaza) Pact cell temo een ico i the in sn, doer modalites rn cae conser Ince 8 apr den Tere nos Srv ence reaper se ea eee ‘ona cote de pat xpanine, envied cen, espe eosin a or ec apie ope ek pcs ei {in roc! de ae decir. Con teva ple aso fcont it Igor cae mucus pete usar, res deste: Pro ‘ritmo tds e prea, ml de ognize en ea tea ‘informa pe ie do gesenat Laced xen se ad organize co Pee je a tile ctr se su et propel cu ities lors acest ei, posta ete define ston en ‘ine sutut tbat eaten, arnt ate webu sk sins caracter ext, 6.2, Obiectivele control intern Pe ing acest peiae, tess tral de come tte se ree a toe aspect agi st yp conl ae persomele {Em orpnan, Peo mar Incr se pun erie in cet see ee ck tnt prune ala Be cies natn pov dct ners pe ir ‘ret ls a smite al rit enzo a pen ch © vechime Indeungat tn fla rip univers coool ier sine ‘hoe persone nfleret Je pie si echelon fra co Cawmare proceed coma item auc bet oped pane armarirensere ava esta .acomporonen- ‘it pram cdr eit lel apc, valor mr ele elle ere ae: edeat par eearo dct female cma ana ie ese recom nfcscorecr aac staan (3 (0) Incomes silo fanctare ana conta como ere only funciar efer aso igre nce 392) seit saat oe gaa hess eh one au spect nde: 1. Respects csp ei reglametlr scale: aces se pots poe ala Spor nee. Cont crn eb gus aul de confor) en vu pe in ein te st espe Teg dn rice cars pots ia de comers, ips de neers, nes peseghee conf te) "Aiur tai eho infomatler nanciessoperanae (Qoccnines esta mbar ae) Informal tee se abe ven 5, Asgareeaco eens oprfilr desta optiirar i ‘si sna) (nyt ctv ear le ws nga: pata ‘ena. Too mils care pus creatine oe {ated o mane ein eae pea dsr aii sale Tn ps "2 Proje ele orga see pst np in etc Ute cet st peso el a igines fatizael sau ane ‘Atel saber, pe lng cele dun ma bietve indicate de OM 288/200, sc de io eee sige opine Teale, donee acca au carcer hit ats protec ctielbe guna rl ite de al ect an (1-1 acs ai Sc te eer is or active ae resect coiled etnonere stile acl, de! sm epic a ekamence ere a sum cline Festa momen in site ania, De expen fie ete east {nga de stages ue clea san de abr clr ease de exes fe ecm de ingens pent singerea obselrrpanizatilor Nu ie ol coll ser te spe pci aie eet a ‘crea erie at perma sxe ier cet ae (oe tr agin Sierra ode de lea lst we evga ar 1 de me ints pen conceit i pea ease cst tt Cd st nevole a fel nse magic tinea eee near cna ici pt o peal cara dep pe nici ilo Binan- ‘Sn ie deco ln esti emer des sot ants State ‘chu confi, col ier eInbepatene coal de gestae, ‘nce spertcatre management Vom reve incl ce wes ss ac teste een 6.3. fntindereacontrolul intern Convo mer se aple pee parc operator defraratede en a, ee 2) serior els perp cei labor bape, cece ‘peri lero rear eperatino, conola bapa 1) Insingl peratinr, de exempt sub especial derma proce Iu de rear ie a produ in curs de exe tau proce de rebar ieee ©) ap alsa operator, ca care verieare ee deine de ‘compli sd nace owabiatea perfor scone eine onformiai sau a venualeor enamel. cae ebue ore ea) not dine pencil commune ee pemanei Conform sc mci, ona wba pce npemanents rove ena ne Barn acest te eonouctoneniti st sig de fice steal os Sn foie Procedure rte moe fare Soin car ote de schintre eet sigur o tae conti der. Conse ck ‘temple let in OMEP ar 055209 referee acest conte eboie ‘te pre cv neve, pon am conduc ao conf cool er ck onl stn ine sin lh super mage pe Te act ems, ube meio pc ce dou sitemap fn cm sponte car Te erefie, Con de geste Se reac ma ‘mal concep intone Se lormare at adapta com hci de deconalzue activo de misrralpetonespesrmanor ‘te oyanzai Donel sau de ace consti ca pecuee real ‘roti perms sale nace ena ind espana ‘de uniriea sarod a ebetvee sabe de popancren modaigloe 1: crete Contlrel de peste iran pri item de pein ele-abt 5e op ince in xml se aspera a as prtomance non anaes erga sl ma in de sie [oted cute raze Aja cam vat in tes dott des, Stl de consol itr te mace pin ected 9 ce ‘ect conta de gestae 9 nu boi comma cu aes plus, conta Cronowst itm et bia colons OMEP ar 30592009, ocd nines 9 ‘rc coma de geste at ate coos cx, Sepia de ‘epoca pecans tuto pa fcc i conte ne (tau sca sn lcs costuror depo ener ‘insti Gancne) ne tr de rat ofr op cna, Ins corrode este ies at dec snp ele cs etre ‘paracentesis pte perform ‘nae omponstenlo aaron veers tnger beetle eta “ono, Goll tn a bu cond ite once de sui fer, den conor i deme de seul inet ope ah ‘ne de sae managerel cate ue permit sponsor ‘Mhinareze ma ine acti: Cofur ei tial (Phe Inte of ‘eral Autor ww hae), saa er ees atte eit Se Ciaran douse deo et de consult su de al pactce cae ‘run nana ser independents bic de igure comes ‘care oc un plus esos 9 eborears aie peste Av ees {ot onpazatia isang cele ite abode ssc tek “sith st ersere 9 sh amelrnecheactnenprocslr de management ‘ico de cnol gene reek. Aad inte etch vahi> {tetas pe a Se ir ie i Ste tema de conta stent cool imbue aga Toon ‘tle Confrm Leg rivnd site comer a 31/190, cu modese ‘hese, andiol nam ete ignore engi at de cc tor Stat rere st span trp es oa tr scons iad ls aes sce cae ates un et complet esti soca) pe cind contol nn tee eq de ae soe cre aplek OMFP fr 31880005, To, bse elo Sus sitemeter, asa bictval alu in eteBabunties permanet ctl itera {otmctivelecomml ier ft dette st). Aor terns nee ‘tse cup a tacue attr de nol er se alge ca dispoc {hal ptt aple dcr tae sb fora coo ncn va ang ‘hee Cont ire epi dv ses apa sus er ‘hs cum vom ve in cece amr sl tnt ports webie ‘eta ecole cl atc (crested componca acon Ise. (64, Hlementele componente ale contrlulu intern Conroe ner expat componente rns ate respec: 2 defor dant «respon, rerio proved ade. mo- ‘ati seme de inormae nner $1 prac orem = efcren nea de informa perinem, abil, cror emote emit ear sts exer nsposabial | sine areuomarne, ede prs, naire pri iscar eifabe cee ce priest oiette nta pe de lt par, ‘slerrea existe de proce de getinare eestor ca ct comspuntare de como pen ecare proce conespae pontmaredace acre spb oft anes ocelot a: —Slnpreephers permanent aps decoma inten, preci esaminae a fenctonar ae pc 31001) Ascum se obser cont nen erin an ns cosy i= ‘ate ens api ences ct un pice ei ca {autor fie pate npr a nel oneal erate ent nse iret ges bt sate Pst cats In acest I sabi angers str cee pec: de plete ‘et gees natin sunroom een cain Vlule scout men cat Un lpr a Joell pei td en fee unit compen cm 5 ‘natn sa suited sung or abe prope peed in ved obs ger len. Toomal essen Rost Saba unr asemenen sive genre xa Bec ib forms alr gat age a ante a eth ‘Nel rm ste de pit) signe em eta canoe Siler tingeres asx bite Oden cla a espensshitilo memo emi: seata et ‘hls fares pe! tin eet de ona i, dese Frcvne peel de suse upeypneren dest anne {clue ma uke persone neers de acti sate Je ‘te amt prsie In general aceasta esponabaor Seize su om xin ine orange ftsonl ae ‘ice deca plac lego ae a eons ec oan) uote rel cla deem rare less) = Eanagets de ite pera a emprtmenioe cepa ncaa ‘ai acs et leet sel pet Dune ctu co ‘To! ira dewece agai ent ene 3 ces le ‘Sonor sae pr defeated inca ri crmportanent st Sima, Conduereacntie, aco sens lene tin Sexe eta epoca nico mem de ond st pn stares llr ae spect aces al. Pama car ee sd apc cal et, ‘octets, conde, cle acs seal cate uo exter de pte (Gondola induc srl tarsal mB ah seu ‘Towa, ete snl lemenre masse ie sgue wen emaneat usuiinare destination cet vn coi Corrouse ly ange bist sie. xe impasse comb tome sige ote funnest al eat, conan expoas Teen Condes we ia a subi cobs cette cot dpa 5% Age de ving sit emunea fance de vince. 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One inate ser tnd cB cee nfners ‘Gigaset si dco aa ~ feminine pac: pin spss poi de pores fe mnie tere pon ope ue pl de ov Inevates incur ie sd it eer nce ost tie inet a ents de pre pal ec noes pinche dbs Dac a decedent ae il se, pa ‘Stic et oy, eee cel component pon susie mae sa Sat De sce, de exempt pas cre ca tan Oni eae ic pt de para er = espe eon itn = oper de ctnpl nhs sole sua cvs linia it pus rel = tears pina! de tel ney ne: ea sr ins eae vorrei rita psc). 6 Atv decom dsp st a rps apni sty geste: ate epctscspplr cons nee, Sigman vor vara fan eats rma de aa sci de ‘moa dc apie 7. Un sender omic onl ism contin ten tei pas vo pret inert ‘ae ie su net cone pcan pice Sal et ‘atebazz pe tampa tl ni nat ms acs sate informa eke cere nod uae tb she lncompleteDactnfrsive nu parva respnsair sae font bana feeb ss cw pcp em ca 3 Desens dn spain ai 4 ctl hr fa Ee xg es Snel mer cco hepa ie (Sede stem sme nfrmesepeetospese ‘Stonegate ese wre ‘Some supers prope ome near coc ct 65. Functionarea controlului intern Scop coro inter et 8 asgureeoerents ober, ident (foe focrischte de reais cman cnaronor eb np ‘ea informatie efertn la perforant perspec Inferent enti ‘au marine ean, fora depuse pete apearea wna cono bier ‘scorn legate de acre moran practic gt 310(2) Conic wus coe pov webu terete cv tai de cte concrete msi contol ne ciclo cn Inde peste ecaren facto sie dees rai performatlor snc ders apna art di ur. Tes, ach a atta ep teledovassene an pce come; masa cr contol geste mete Sequin deca code pcos ter artesian ace Politic ders nana ena eb mara agp precam recruare de personal ela pestonarea cairo fomarea cnt. ‘alana coer slaralorpromeva can coectore (eet) Ainge bistvlr ei pote 6 fc ir pea inter moat Ih ast es, et edt cnet dee moma eta ptsonal "seas faved acest cat ee Yor conta in occa en media de Acted control fc pare in gran in proce de ese prin are entinten wre aiigereabiecvelr prope. Coe eas “letra nomen 9 procedor decline aoe melee kerr Ice fnctonale: pobre, erica, neice sare perforate peratoale wecuraeea atin, sparta ftir (pt 312) nip syn ncn eens ne dae fone ane ‘vrs de cota tem Else wade print semenca conc cxemauu ‘arinr ae pourri pin Ssereea post asl fst ‘hie call eivo doa neti noma urctvale ompane sn ‘fancier ~ oe serie eve neces exploit (les des, fuchne zara ener de cite cnr org eds (fese de protce =e sence eer cr pik comet ne spe Bemsr sass poet ac (exemple, mg owt coil nreinare sa de cones csp ies Coolie web spec as orice person din ognize ual abut ee aparin dedout die sets at mal Se ae fetes Seopalene ssa dea ein npn care tite cre oe Tener O perscan ie ene spose ident mils de ak tied ce) ma webs ste repeal de prota Vi pra Il eoarece fps arte wor ase uliares cess in op Por (Cir deh o fn a neat ie deters we ees sr de ‘hewn conden ear opr sot cam de uni Un aesempl exe pl Je vem acter aii In aces en, responsi de ote de clea ma teu Be espomstlcupsionare ‘eircom dla. Acs ci ues gene en Servicio conte lb in spn do asa ati at ‘tua aces nepal cotati Imrie dow uel sot epomsa ea pe che t sst n destoia ‘este om peas cet saa perder de vale sleet Siar pen tia instumentle ep le ener cop penoml Sepa Peteoteerlieret ie erent —_ I Teens i | Ges on dept al ws ar coset ep conde cent legit tn vine eferioarea nena Rea (OM a. 2861209), Insel ease ventral slr de cate ext repr pio 53, Comarca mee ciar coe, toe roar elmer inven cl soca ere ee eponaile tte penal ari in af espinal estan ps asa conse ‘lia bite ose dcr pute done imp mul es ‘eit oe pesoate etiowe cre a web pais pnt ests atta ‘nl eco acs acl inl su de Too sn et Femara en chi act ue pov cstv i posts) Mase in crite ace de i auc et ene perso pile de ono irregular ect ‘letra rcp Scot! iter: entonarl mate voi ete 2 oven wecurr de cae te spo ecece reer) oh ‘Sd de fon (pce con pn alot ca ‘orate saa seas lan Sever pte elves fr eine: OMEP a 2.861200 | [ved ch epee cus invert oper ei Te saul persone care aeolian pesto en ‘tent evi oii fm carl emi este n aspect favo ecu sunt ree cml ca sets ig Be tae ahi sale el ind ct pe stn nt oma aie ete Timp scale Dt ssp fra exe romimere boro de comand, [notin se eave de cme aaa rein toa tte fib ortaitnc a kemplrter complete "Tr insfre specter anor ine trea de ead ares sides pest sce ma mde 0.00 peat neva aga ‘Ravapenderi eal et sie fot ma To peso sta acer Fenprtecvvrunr coment far de 50.00 fe i mle comene (ew desea pa pont ne sr espa die. Ate, tole bie anu conten cre ot sz erie coment Tres une anne ce Seca ior ae app ERT ae {eas even probleme ‘ulm emery et gat de ate servic each deprtamen ua de pros pti, are ec est anit ere ‘resume ccc sivec ma bie conde de ace st tocol eco “Sonim see clement. Toa cet stun pose aven lee tere, dou. (Ree eric e eat hac stot (s ta esposbias dict 3) ‘occa tase emesis scion des pte te compet indpe- det ss dfs einen core pcre conser cel date. (dia psn nance eral pte comet, cate Sven ee Feopmbebl dar 6 inline seer opt deci, nefnd cosas ‘Shane asl fran it dec cei pode mcs on prod evident aes ssi I sect smelt ste seri aba se trate tingraebevlrpropi (cl ma ‘oti heme deed ith hotness cert cel a ‘eco ink de cals lor, Dep omen ct ate pte face ‘Shot ceo asc optine, pete ng clits rl i ee ‘Ske reste lente re pte 0 lene bu, siti evening neti 7. OSINTEZA PRIVIND CONTINUTUL $1 | FUNGTIONALITATEA REGLEMENTARILOR CONTABILE CONFORME CU DIRECTIVELE EUROPENE "ars aoycaea OMEP 3.05820 privnd Resleneti onl le antec desl cape se costed de cess poe, ‘uli de somalicre a cna tn apt cu cena e este european ing ‘aris sr cuca ce ester, chad wile pea "et pre ar ingles deni su ceeds TERS, Ele tle senna cae persis coi unstonaltseleeny ‘Mopar op cm ar 7A. Uncle considerati privind noie reglementari 8, Se ie epamenal conte rome au safer ser dn cay oltre en ezolvaren rear de cote fsa 1 O decor wala combi desalted pare ~ eto: npnim de somata eons die eter iy ‘eaementi ar | ~ mbtodslg: presapinecuabitt inependens de Scat, dar “zea ir meee cnt pnd tr 5, Omani dst doer metals oma consi do atte due | teen cote poco RS a ein fe ironies, ~ fillet e fete poi clr ing! ements ‘oven ci PRS a aa sn sort spe lest conics c ene + filter unt dct spre porta contit "pte fal a ai Cal pce fen see ‘el coma cone es oats ect de mpc *+ lamp wri nd devi rl et pe "eS unl pentagon ce) als Ne emer conse, dn ae pnt Yds, np, ‘ond erp dette, cede postin devote ot ote oe ‘eeu respueisntepndnr rons pstiae fee {exo pisp incisal, Some ot rep ‘ena pot caper vera stator din ees = _chaetnezi deers tenant rofsionl apes «Nile ti aunt ini, ite in RMI sence echt aner sect sa probleme; = She cpl sstenatare sec esa 7.2, OMFP nr. 3055/2009 versus OMEP ar. 1.752/2005 4. Reglementile se agli de persoaee juice revit i (1) sin gecesi" (OMFP 1752208), pevaaae apt fall (3) Sin eplemena”(OMEP ne. 3088200), tb Fue de rezone in OME 1.752205 notin OMEP 1 30582005 A emer” OMEP a, 305572000 presse ote reves din ehneile cob terior la amine cal eta lost ste ‘his vor ame ester 4. a a7, OMFP a. 310580009 detest oblate sabuniatie pe- seni ride pain perce juridical a domly Roms 2 pet ct devi pt a nite edi eee ene pi i Li Orin deineste eile permanente din odie pari eo et the pec oie ccm ster Snare ale 8 ‘apt ona eed Lege oma, 6 Laat §, OMFP ar 3.057009 ace ii inceace pve ci ‘npg sume site peso jue to peoua jis sn: conan se dee ean er de aa ae ania ek, est eps patie sale near conde et ects sone! ne sept determine nai ‘gail pean deep, enemies sale r {Laat 1,0MFP a. 3055209 oie deol atic cons ike pop apicaenegleneotetercowableaeca eso ent lors de persone crea lita pester ei epee Cunouat 4 Laat HLOMFP 30572009 ac ol lif" inceea ce pee Inositol oi PRS 9 sume 1 eile care alga, priv le, occas sta an) ‘ne aa conoid ot oem acess stati pa pezenl ‘eames ptr IPRS: dct adopt RS ne ao fas age conten ~ nied ies pues ca gnias inemease sii fis Sire onl pt inom cee ite pote presence Inet be poi IFRS, cw nce: hott pe pt resem | ns de eta ania bance socio de igure eras ‘ceo pe socio dvs fan scr de admins lors onganielr de pasate. 7. Deosebirl subline face vehi reglementari 2 Andesite = “Tncoa epee ria de apliitate, pt. ain, (2) s prevedef sect comecil era sti rates endo ona ‘tease ict dg neni cece pend rte Scosor sont ~ Nol replemens nes beret econ ca ind pots coin dessin a de mecca de ina co eet 2 cer ined emer fers ir mater (empl eer csi Fructose + roc i ta ete tit ps proce dba sl Pres dese Scent nurs shiva de mec >, Liat unstable suai sna ane ste seine nn element: lion snoilor Sea incl: investor seis pte ‘mice unin, cen, nts sel ate oe prec i publ, ee ieey { eSat, Jo” Statin D7. comin es | oa = Cacti clit ae sano francine ane 2 loom Croll (nwwaitea conde cei; © comport, est tele se oporoa pet urea dei tested peu oma tie pes cst cere eat obi ‘Ste mcr Heit neh ne ee pat ccs caitive Forma ahs lene sina = Those e pie foul sont desi fi de element an ~ Prerctaea sivelorsactive obsess ex ace cate dpi be soopl cia st esti, ps plo come pub de ‘einstatn sau pesca care aod gsion en ext ‘bt ~ Sunt mine dete ase de vale preimage enters celellor arate exes apace 1 sje de alot suri tase cocina ala ‘eivelo, bite a dati ele px deine aor) ‘Su por nr ent depress ere + venice ee fc anal crn, dar ce st fect sh Shrine, sume preentate cei navn eligi ‘alec, efr Ina ue, devin eile dp icheree ‘tere deol perenne cooreun! r ‘eer nana ei, spent se che ‘Sa (Gene cele cre ete we ee Sener in execs aero hte vena ai, | } © cee: ee fests fn cual nl Siac a Se pss ieee = Sina ie deine vente cree al enfcircconomice) 5 ‘Seller alent enone seta bie epi {delim date mete ces smene extra Papen gnee + wip cnt acti {rnp independent exes t 4 inp eat sete clement de sv de dei pia an 1 pls ecmpenst ‘brn reve eens sr rial {pmo pap de semmiene = Trine comadie gone se Soertieac in polite conti peop. ~ Septic dem ih raze ek een a capa 4 Repl ges deh = Schimtre ce ms npoans vis reform 0 conse axe te repo de evahare alert, elite din FRS ~ Fah por paper tle abi xp a inst meteor Rea a vale john est co ape [wctedenle Reglmestor ct eee aclu shcrtve = Rovlrepemema dts ma mec valores de ar, 2 ctl shins 4 fowce de put ~ pent se rite agp capital si ‘awe pont pe pts na se Cos de ci cin: eld cumparare jt evo ee scone ai oes peat {tase demo ioe ete, comin bell erecipe bis ‘chat de spor ts cin ft de povzionr este ‘teria, apel ae hele abu det schaeh Redon comer print sie fists neem de peoasa Ince ne vl se eee dst conse (0 Roce ‘Somerset 9 -Redace emer") Rede. ‘ee coneva ot ha fom de ate, emi store Redncerle ania sus ei de scm de dente scone Peso acres efr edu ance piite pean ei Ie prose (157 Venn Scott inte" oie este Se eft in chee prone (057 Chai prvi scone soa", inca lao bp res + atm truszactonare po pra repement costal de chetlne Inelaecotrle de emacs diet sue sae antes ‘Snegsuears pe chet + linia taracce eotrpeenacondeie Inst eae soe mb petomen ang a eine tune de ance tue diet ‘Cs de real um bn epee cost de chi a maior Prine smaller hls peda eesti banat Fees IS prod ote ine prop zon dn cee indict ible ban, St cheapo sm pot incase not sour erm mise 4 cate de deport. cu excep eps cae sigur weed (so fart de fie na ‘regi generale dead ae pati adsense Sorin oma al al 1 rei la naocar cosa aloe gi ise se face pe bz cape ‘Sti nol pote atv, Regia nde prac conta inset ince caer ‘iv eestnentet de vot pode aoria. eee ‘ecru, condoeen naire et Coste indore able detaches sw ret wl ai case esl sex ac presets etl explain 1 Bluse ism zene snc as } ~The tc atc cet ‘she cee lve calor ‘ate cot ua ie ve cre cesta est econ

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