Edit file File name : 1351538709.V801Ice34cM70393.mail.voluntariat.ro Content :Return-Path: <bounce@target-mail.ro> X-Original-To: simona@voluntariat.ro Delivered-To: simona@voluntariat.ro Received: from localhost (localhost [127.0.0.1]) by mail.voluntariat.ro (Postfix) with ESMTP id 084EF6343E9 for <simona@voluntariat.ro>; Mon, 29 Oct 2012 21:25:09 +0200 (EET) X-Virus-Scanned: Debian amavisd-new at mail.voluntariat.ro Received: from mail.voluntariat.ro ([127.0.0.1]) by localhost (mail.voluntariat.ro.voluntariat.ro [127.0.0.1]) (amavisd-new, port 10024) with ESMTP id qk8hYFOGWZ2E for <simona@voluntariat.ro>; Mon, 29 Oct 2012 21:25:05 +0200 (EET) Received: from server1.target-mail.ro (unknown [31.215.204.201]) by mail.voluntariat.ro (Postfix) with ESMTPS id C30316343D0 for <simona@voluntariat.ro>; Mon, 29 Oct 2012 21:24:45 +0200 (EET) Received: from root by server1.target-mail.ro with local (Exim 4.80) (envelope-from <bounce@target-mail.ro>) id 1TSuwp-0006k3-2X for simona@voluntariat.ro; Mon, 29 Oct 2012 21:24:31 +0200 To: simona@voluntariat.ro Subject: SEMINAR: Aplicarea IFRS de Catre Anumite Categorii de Entitati, 6-7 Noiembrie Bucuresti; 10 Noiembrie Sinaia Message-ID: <226f160c6f7239006db043802edae2cb@apps.target-mail.ro> Date: Mon, 29 Oct 2012 20:52:47 +0200 From: "WTIB - World Trade Institute Bucharest" <wtib@wtib.ro> Reply-To: wtib@wtib.ro MIME-Version: 1.0 X-Mailer-LID: 16,41 List-Unsubscribe: <http://apps.target-mail.ro/unsubscribe.php?M=7656261&C=2e4a167b52c38b4634af3aa15d4fe44b&L=16&N=39> X-Mailer-RecptId: 7656261 X-Mailer-SID: 39 X-Mailer-Sent-By: 12 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: 8bit X-AntiAbuse: This header was added to track abuse, please include it with any abuse report X-AntiAbuse: Primary Hostname - server1.target-mail.ro X-AntiAbuse: Original Domain - voluntariat.ro X-AntiAbuse: Originator/Caller UID/GID - [0 0] / [47 12] X-AntiAbuse: Sender Address Domain - target-mail.ro <html><head></head><body> <table bgcolor="#cfe6ff" cellpadding="10" cellspacing="0" style="width: 100%;"> <tbody> <tr> <td> <table cellpadding="0" cellspacing="0" align="center" bgcolor="#ffffff" style="font-family: Arial, Helvetica, sans-serif; width: 640px;"> <tbody> <tr> <td height="36" bgcolor="#003f83" align="center" style="font-family: Arial, Helvetica, sans-serif; font-size: 12px; color: #ffffff;"> <p>Daca nu puteti vizualiza corect acest e-mail, il puteti vizualiza online <a href="http://apps.target-mail.ro/link.php?M=7656261&N=39&L=78&F=H" style="text-decoration: none; color: #e95f03;"><strong>AICI</strong></a></p> </td> </tr> <tr> <td><img src="http://www.wtib.ro/online/newsletter/2012/octombrie/IFRS_nov_SINAIA_WTCB/header.jpg" width="640" height="100" alt="BUCURESTI, World Trade Center, 6 - 7 Noiembrie 2012; SINAIA, Hotel International, 10 Noiembrie 2012" /></td> </tr> <tr> <td style="text-align: center; color: #003f83; padding-top: 10px;"> <h1 style="font-weight: normal; font-size: 26px; padding-bottom: 5px; margin-bottom: 5px;"><strong>APLICAREA IFRS DE CATRE<br />ANUMITE CATEGORII DE ENTITATI</strong></h1> </td> </tr> <tr> <td style="text-align: center; color: #f60; padding-top: 5px; padding-bottom: 5px;"> <h2 style="font-size: 16px; padding: 0; margin: 0;">Seminar sustinut de:<br />Georgeta PETRE, Alexandra LAZAR</h2> </td> </tr> <tr> <td style="font-family: Arial, Helvetica, sans-serif; font-size: 12px; text-align: justify; line-height: 20px;"> <p style="padding: 10px; margin: 10px;">Seminarul se adreseaza economistilor din entitatile care, potrivit Ordinului ministrului finantelor publice nr. 881/2012 (privind aplicarea de catre societatile comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata a Standardelor Internationale de Raportare Financiara), sunt obligate sa intocmeasca situatii financiare anuale in baza Standardelor Internationale de Raportare Financiara (IFRS), precum si altor persoane care doresc sa cunoasca implicatiile aplicarii IFRS, asupra pozitiei financiare si performantei entitatilor pe care le reprezinta.</p> </td> </tr> <tr> <td><img src="http://www.wtib.ro/online/newsletter/2012/imagini/subiecte.jpg" width="640" height="30" alt="SUBIECTE DEZBATUTE:" /></td> </tr> <tr> <td style="font-family: Arial, Helvetica, sans-serif; font-size: 12px; text-align: justify; line-height: 20px; padding: 10px;"> <p style="margin: 5px;">Programul este structurat in doua module a cate 4 ore fiecare.</p> <p style="margin: 5px;">În cadrul seminarului vor fi tratate aspecte cuprinse în <strong>Reglementarile contabile conforme cu Standardele Internationale de Raportare Financiara</strong>, aplicabile societatilor comerciale ale caror valori mobiliare sunt admise la tranzactionare pe o piata reglementata, aprobate prin <strong>Ordinul ministrului finantelor publice nr. 1.286/2012</strong>, astfel:</p> <ul style="margin-top: 5px;"> <li>1. Componentele situatiilor financiare anuale, prevazute de IAS 1;</li> <li>2. Întocmirea situatiilor financiare anuale, în baza IFRS, plecând de la contabilitatea organizata în baza Reglementarilor contabile conforme cu Directiva a IV-a a Comunitatilor Economice Europene, aprobate prin Ordinul ministrului finantelor publice nr. 3.055/2009, cu modificarile ?i completarile ulterioare;</li> <li>3. Tratamente specifice pentru unele elemente cuprinse în situatiile financiare anuale: <ul> <li>Tratamentul contabil al reevaluarii imobilizarilor necorporale ?i corporale;</li> <li>Tratamentul contabil al fondului comercial;</li> <li>Investitii imobiliare;</li> <li>Active imobilizate detinute în vederea vânzarii;</li> <li>Provizioane: <ul> <li>Provizioane pentru dezafectare imobilizari corporale;</li> </ul> </li> <li>Elemente de capitaluri proprii: <ul> <li>Beneficii acordate angajatilor sub forma instrumentelor de capitaluri proprii;</li> <li>Componenta de capitaluri proprii a instrumentelor financiare compuse;</li> </ul> </li> <li>Tranzactii cu plata pe baza de actiuni;</li> <li>Venituri ?i cheltuieli din decontare amânata;</li> <li>Impozitul pe profit.</li> </ul> </li> </ul> </td> </tr> <tr> <td> <p style="font-size: 18px; text-align: center; margin-bottom: 10px; margin-top: 0;" align="center"><strong><a href="http://apps.target-mail.ro/link.php?M=7656261&N=39&L=78&F=H">Detalii Tematica</a></strong></p> </td> </tr> <tr> <td><img src="http://www.wtib.ro/online/newsletter/2012/imagini/organizare_inscriere.jpg" width="640" height="30" alt="INSCRIERE:" /></td> </tr> <tr> <td style="padding-top: 10px;"> <ul style="line-height: 20px; font-size: 12px;"> <li><strong>Taxa instruire: 1200 Lei + TVA</strong></li> <li><strong>Discounturi:</strong> 3% - 2 persoane; 5% - 3 persoane; 7% - peste 4 persoane</li> <li><strong>Program:</strong> <ul> <li><strong>BUCURESTI</strong>: marti – 6 noiembrie, 17:00 – 21:00; miercuri – 7 noiembrie, 17:00 – 21:00</li> <li><strong>SINAIA</strong>: sambata - 10 noiembrie, 0:900 – 13:00; 14:30 – 18:30</li> </ul> </li> <li><strong>Inscrieri:</strong> Fax: (021) 319 12 96 / Email: wtib@wtib.ro / Tel: (021) 202 44 09</li> <li><strong>Persoana de contact:</strong> Silvan CONSTANTIN, Mob – 0724 413 568</li> </ul> </td> </tr> <tr> <td style="padding-bottom: 10px;"> <p style="font-size: 18px; text-align: center;" align="center"><strong><a href="http://apps.target-mail.ro/link.php?M=7656261&N=39&L=77&F=H">Formular de Inscriere</a></strong></p> </td> </tr> </tbody> </table> <table align="center" bgcolor="#cfe6ff" cellpadding="10" cellspacing="0" style="width: 640px;"> <tbody> <tr> <td style="font-size: 12px; font-family: Arial, Helvetica, sans-serif; line-height: 20px;"> <p><strong>World Trade Institute Bucharest</strong><br /> Pta. Montreal, nr.10, sector 1, Bucuresti<br /> <strong>Tel:</strong> (021) 202 44 09 | <strong>Fax:</strong> (021) 319 12 96<br /> <strong>E-mail:</strong> <a href="mailto:%20wtib@wtib.ro" style="color: #f60;"><strong>wtib@wtib.ro</strong></a> | <strong>Web:</strong> <a href="http://apps.target-mail.ro/link.php?M=7656261&N=39&L=11&F=H" style="color: #f60;"><strong>www.wtib.ro</strong></a></p> </td> <td width="50%" style="font-size: 12px; font-family: Arial, Helvetica, sans-serif; text-align: right; vertical-align: top;"> <p><strong><a href="http://apps.target-mail.ro/unsubscribe.php?M=7656261&C=2e4a167b52c38b4634af3aa15d4fe44b&L=16&N=39" style="color: #f60;">DEZABONARE</a></strong></p> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <img src="http://apps.target-mail.ro/open.php?M=7656261&L=16&N=39&F=H&image=.jpg" height="1" width="10"></body></html> Save