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Romanian IFRS Institute

The Romanian IFRS Institute is a resource dedicated to the implementation process of IFRS, providing useful information about the global financial reporting framework for CFOs, members of the Board, leaders and shareholders of companies.
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Service: Advisory
Type: KPMG information
Date: 2/19/2010

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Advisory

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Impact of recently established Financial Supervisory Authority

The Law on the establishment, organization and operation of the Financial Supervisory Authority (“FSA”) has been published in the Official Journal of Romania.

Bidders to benefit from fixed payment periods in public procureme

One of the arguments for the adoption in the Community acquis of Directive 2011/7/EU was that public authorities are better placed than companies when entering into a business relationship.

List of states which present a high risk of migration revised

This Order adds the following countries to the list of states whose nationals require an invitation procedure to be granted short-stay visas.

How to better deal with complaints and disputes in public procurement and PPP matters

The competent authorities responsible for the settlement of complaints and disputes arising in the process of public procurement and public-private partnerships have to deal with a plethora of situations.

ANRMAP Report: Contracting authorities’ competences in awarding procedures found weak with relevant implications on bidders

ANRMAP evaluates the conformity of the awarding documentation for public procurement contracts with the applicable public procurement legislation.

Contracting authorities and undertakings to comply with new payment term in transactions

Directive 2011/7/UE on combating late payment in commercial transactions was published in the Official Journal of the European Union.

Average gross salary for 2013

Law no. 6 / 2013 approving the public social security budget for 2013 (“the Law”) has been published in the Official Journal of Romania (no. 107 / 22 February 2013).

Classification of Occupations in Romania amended

Joint Order on the amendment of the Classification of Occupations in Romania.

Payment Ordinance under the New Civil Procedure Code - a useful tool for creditors

The absolute novelty brought by the NCPC is the creditor’s right to file a petition to revoke a payment ordinance (art. 1023 par.2).

IFRS compared to US GAAP: An overview

New regulations on dividend payment

Emergency Government Ordinance no. 47/2012, which regulates certain fiscal and budgetary measures, was published in Official Journal of Romania no. 635/06.09.2012.

Changes to the mining and petroleum laws

Government Emergency Ordinance no. 47 which amends the Mining Law (Law 85/2003) and the Petroleum Law (Law 238/2004) has been published in the Official Journal of Romania .

New legislation on health insurance cards

Norms to the Health Law (Law 95/2006) have been published in the Official Journal of Romania, giving details about the new Romanian health insurance card.

Changes to the Accounting Treatment of Greenhouse Gas Emission Certificates

The accounting regulations according to the IV-th Directive of the European Economic Communities, have been further amended by Order 1118/2012.

New methodology for price fixing and tariffs setting in the natural gas sector

Order no. 22/2012 issued by the Romanian Energy Regulatory Authority (ANRE) has been published. This Order approves the new Methodology for price fixing and tariffs setting in the natural gas sector (Tariff setting methodology).

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© 2013 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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