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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: Audit
Type: Regulatory update
Date: 3/15/2010

Chart of accounts

From 1 January 2010, OMF 3055/2009 is applied. This presents a new chart of accounts as well as the following:

The Accounting Regulations complying with the Fourth EEC Directive and the Seventh EEC Directive
Size criteria for preparing the Financial Statements
Auditing of the financial statements
Consolidated financial statements are prepared

Please download the publication for more information.

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Chart of Accounts.pdf

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© 2010 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.

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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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Romanian IFRS Institute

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Chart of accounts

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