{"id":2996,"date":"2020-06-20T15:02:42","date_gmt":"2020-06-20T13:02:42","guid":{"rendered":"https:\/\/ceccarsuceava.ro\/ro\/?p=2996"},"modified":"2020-06-20T15:02:42","modified_gmt":"2020-06-20T13:02:42","slug":"aplicarea-ifrs-9-si-ifrs-16-in-contextul-crizei-generate-de-coronavirus-documente-elaborate-de-fundatia-ifrs","status":"publish","type":"post","link":"https:\/\/ceccarsuceava.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":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e30e6c76b9d\" class=\"fw-col-sm-8 tf-sh-6ba38f9194951d2a1603e75c0b9a78ed\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-abc821bd748cbf00f90f447565e12fad \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>\u00cen contextul pandemiei de COVID-19, Funda\u021bia IFRS a publicat dou\u0103 documente de interes pentru utilizatorii standardelor de raportare financiar\u0103: <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 <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>.<\/p>\n<p>Primul dintre acestea, <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 <em>Instrumente financiare <\/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, <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 <em>Contracte de leasing<\/em> pentru 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 <em>Instrumente financiare<\/em>, respectiv IFRS 16 <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\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e30e6c7725a\" class=\"fw-col-sm-4 tf-sh-564ea769db30dd7e12908a14aa89ca30\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-3-2 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/06\/ifrs1606.jpg\"  alt=\"Various type of financial and investment products in Bond market. i.e. REITs, ETFs, bonds, stocks. Sustainable portfolio management, long term wealth management with risk diversification concept.\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/06\/ifrs1606.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"199\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/06\/ifrs1606-300x199.jpg 300w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/06\/ifrs1606-295x199.jpg 295w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/06\/ifrs1606-300x199.jpg 300w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/06\/ifrs1606-295x199.jpg 295w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/06\/ifrs1606-300x199.jpg 300w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/06\/ifrs1606.jpg 300w\"   alt=\"Various type of financial and investment products in Bond market. i.e. REITs, ETFs, bonds, stocks. Sustainable portfolio management, long term wealth management with risk diversification concept.\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\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: IFRS 9 \u0219i COVID-19, respectiv IFRS 16 \u0219i COVID-19. Primul dintre acestea, IFRS 9 \u0219i COVID-19, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2997,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts\/2996","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/comments?post=2996"}],"version-history":[{"count":2,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts\/2996\/revisions"}],"predecessor-version":[{"id":2999,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts\/2996\/revisions\/2999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/media\/2997"}],"wp:attachment":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/media?parent=2996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/categories?post=2996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/tags?post=2996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}