{"id":2821,"date":"2020-06-16T15:02:38","date_gmt":"2020-06-16T13:02:38","guid":{"rendered":"https:\/\/ceccararges.ro\/ro\/?p=2821"},"modified":"2020-06-16T15:02:38","modified_gmt":"2020-06-16T13:02:38","slug":"aplicarea-ifrs-9-si-ifrs-16-in-contextul-crizei-generate-de-coronavirus-documente-elaborate-de-fundatia-ifrs","status":"publish","type":"post","link":"https:\/\/ceccararges.ro\/ro\/aplicarea-ifrs-9-si-ifrs-16-in-contextul-crizei-generate-de-coronavirus-documente-elaborate-de-fundatia-ifrs\/","title":{"rendered":"Aplicarea IFRS 9 \u0219i IFRS 16 \u00een contextul crizei generate de coronavirus. Documente elaborate de Funda\u021bia IFRS"},"content":{"rendered":"<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/06\/95768743_l-300x199.jpg\" \/><\/p>\n<p>\u00cen contextul pandemiei de COVID-19, Funda\u021bia IFRS a publicat dou\u0103 documente de interes pentru utilizatorii standardelor de raportare financiar\u0103:\u00a0<a href=\"https:\/\/cdn.ifrs.org\/-\/media\/feature\/supporting-implementation\/ifrs-9\/ifrs-9-ecl-and-coronavirus.pdf?la=en\">IFRS 9 \u0219i COVID-19<\/a>, respectiv\u00a0<a href=\"https:\/\/cdn.ifrs.org\/-\/media\/feature\/supporting-implementation\/ifrs-16\/ifrs-16-rent-concession-educational-material.pdf?la=en\">IFRS 16 \u0219i COVID-19<\/a>.<!--more-->Primul dintre acestea,\u00a0<a href=\"https:\/\/cdn.ifrs.org\/-\/media\/feature\/supporting-implementation\/ifrs-9\/ifrs-9-ecl-and-coronavirus.pdf?la=en\">IFRS 9 \u0219i COVID-19<\/a>, r\u0103spunde \u00eentreb\u0103rilor privind aplicarea IFRS 9\u00a0<em>Instrumente financiare\u00a0<\/em>\u00een aceast\u0103 perioad\u0103 de incertitudine economic\u0103 generat\u0103 de pandemie. Documentul a fost elaborat ca r\u0103spuns la solicitarea G20 pentru a furniza informa\u021bii prospective privind pierderile de credit \u0219i pentru a oferi \u00een timp util informa\u021bii transparente cu privire la modific\u0103rile riscului de credit. Publica\u021bia are scop educa\u021bional, subliniind dispozi\u021biile din cadrul IFRS 9 care sunt relevante pentru companii, av\u00e2nd \u00een vedere modul \u00een care pandemia generat\u0103 de COVID-19 afecteaz\u0103 contabilizarea pierderilor de credit preconizate.<\/p>\n<p>Similar, cel de-al doilea document,\u00a0<a href=\"https:\/\/cdn.ifrs.org\/-\/media\/feature\/supporting-implementation\/ifrs-16\/ifrs-16-rent-concession-educational-material.pdf?la=en\">IFRS 16 \u0219i COVID-19<\/a>, ofer\u0103 r\u0103spunsuri la \u00eentreb\u0103rile legate de aplicarea IFRS 16\u00a0<em>Contracte de leasing<\/em>\u00a0pentru concesiunile acordate ca urmare a pandemiei de COVID-19. \u0218i acest document a fost elaborat \u00een scop educa\u021bional, eviden\u021biind dispozi\u021biile din IFRS 16 \u0219i alte IFRS-uri care sunt relevante pentru companii \u00een contabilizarea concesiunilor acordate ca urmare a pandemiei de COVID-19.<\/p>\n<p>Cele dou\u0103 documente nu aduc modific\u0103ri sau complet\u0103ri la IFRS 9\u00a0<em>Instrumente financiare<\/em>, respectiv IFRS 16\u00a0<em>Contracte de leasing<\/em>, ci sunt menite s\u0103 sprijine aplicarea consecvent\u0103 \u0219i corect\u0103 a acestor standarde.<\/p>\n<p><em>(Copyright foto:\u00a0<a href=\"https:\/\/www.123rf.com\/\">123RF Stock Photo<\/a>)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen contextul pandemiei de COVID-19, Funda\u021bia IFRS a publicat dou\u0103 documente de interes pentru utilizatorii standardelor de raportare financiar\u0103:\u00a0IFRS 9 \u0219i COVID-19, respectiv\u00a0IFRS 16 \u0219i COVID-19.Primul dintre acestea,\u00a0IFRS 9 \u0219i COVID-19, r\u0103spunde \u00eentreb\u0103rilor privind aplicarea [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2821","post","type-post","status-publish","format-image","hentry","category-articole-ultima-ora","post_format-post-format-image"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/2821","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/comments?post=2821"}],"version-history":[{"count":1,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/2821\/revisions"}],"predecessor-version":[{"id":2823,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/2821\/revisions\/2823"}],"wp:attachment":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/media?parent=2821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/categories?post=2821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/tags?post=2821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}