Tax news
Accounting 2004
January
Order 1826/2003 of the Ministry of Finance re accounting principles
Official Gazette 23/12 January 2004
Order 1827/2003 of the Ministry of Finance re amendment of accounting rules
Official Gazette 53/22 January 2004
Order 1829/2003 of the Ministry of Finance re accounting procedures for non-for-profit organizations
Official Gazette 66/27 January 2004
Order 1829/2004 of the Ministry of Finance re approval of Accounting Instructions for Non-for-profit organizations
Official Gazette 66 Bis/27 January 2004
February
March
April
May
June
July
Order 948/4/2004 of the Ministry of Finance and National Bank of Romania, for amendment of Harmonised accounting rules for "credit institutions" (CEE Directive 86/635 and IAS for credit institutions)
Official Gazette 620/8 July 2004
Order 947/2004, for approval of the Accounting Reporting System at 30 June 2004
Official Gazette 623/9 July 2004
Order 1040/2004 of the Ministry of Finance, re approval of accounting norms for individuals that are considered taxpayers by the Tax Code
Official Gazette 642/16 July 2004
Order 1088/2004 of the Ministry of Finance, for approval of the Instructions re accounting of operations for offsetting accounting losses
Official Gazette 679/28 July 2004
Order 28/2004 of the National Securities Committee, for application of instructions 3/2004 regarding accounting reporting system at 30 June 2004, for companies falling under the rulings issued by the National Securities Committee
Official Gazette 685/30 July 2004
August
Order 5/2004 of the National Bank of Romania, for amendment of the Joint order 999/3/2003 of the Minister of Finance and Governor of the National Bank of Romania approving the six month accounting reporting system for credit institutions
Official Gazette 723/11 August 2004
Government Ordinance 70/2004 re amendment of Accounting Law 82/1991
Official Gazette 773/24 August 2004
September
October
Government Decision 1541/2004 for amendment of art. 3 from Government Decision 834/1991 re valuation of land owned by state owned companies
Official Gazette 899/4 October 2004
Decision 30/2004 of the Romanian Financial Auditors Chamber, for approval of the 2003 IFAC ethical and professional conduct code for financial audit
Official Gazette 966/21 October 2004
Decision 31/2004 of the Romanian Financial Auditors Chamber, for amendment of the Norms re financial audit quality control procedures
Official Gazette 966/21 October 2004
Law 420/2004, for approval of Government Ordinance 70/2004 amending the Accounting law (L 82/1991)
Official Gazette 993/28 October 2004
November
Order 1376/2004 for approval of the Norms re accounting treatment in case of fusion, spin-off, liquidation, dissolution, and in case of retreat or exclusion of the associates from the commercial companies and the corresponding fiscal treatments
Official Gazette 1012/3 November 2004
Law 465/2004, for approval of Government Ordinance 67/2004 re National Network for agricultural accounting information
Official Gazette 1050/12 November 2004
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