Bucharest 14 June 2018 - 15 June 2018
Trainer: Petre Crişan and Liliana Repanovici
The program has a very practical character, consisting in multiple applications and practical presentations regarding the legislative changes in the field of accounting of institutions and public authorities.
The program is addressed to all specialists in the accounting department from public institutions and authorities.
After completing the course, the participants will acquire competencies regarding:
- Accept the legislative changes regarding the accounting of public institutions
- Prepare information for tax processing
- Organizing your own business
- Provide specialist assistance
Legislative news in the financial and accounting field
· News on the Fiscal Code in 2017
· Order 191/2017 - amendment and addition to the Methodological Norms regarding the preparation and submission of the monthly and quarterly financial statements
· Amendments and additions to OMFP 640/2017 on the preparation and submission of financial statements in 2017
· Law 78/2017 on the approval of GEO 29/2017 on the distribution of profits to national companies and commercial companies with full or majority state capital, as well as autonomous regies
· Amendment and addition to Methodological Norms regarding the organization and management of the accounting departments of public institutions
· The Plan of Accounts for Public Institutions and its implementation guidelines - Order 529/2016
Implementation and status of the Forexebug reporting system
· OMFP 1026/2017 regarding the modification and completion of OMFP 517/2016 for the approval of procedures related to some modules that are part of the functioning of the national reporting system - FOREXEBUG
· OMFP 984/2017 establishing the timetable for the functionalities in the reporting area of the financial statements of the National Reporting System FOREXEBUG
Accounting and reporting in public institutions and authorities
· Issues related to the organization and management of accounting in public institutions. (OMFP 1917/2005, as amended and supplemented)
· Particularities regarding the closure of the financing, available funds and the establishment of the patrimonial result for the public institutions financed from the state budget, local, insurance, public institutions financed entirely or partially from own revenues, as well as for activities financed from own revenues
European Public Sector Accounting Standards (EPSAS). International Public Standards of Accounting for Public System (IPSAS) - the state of implementation
Hiring, liquidation, authorization and payment of public institutions expenses according to the provisions of Law 273/2006 and OMFP 1792/2002, as subsequently amended and supplemented
· Commitment credits and budget credits. Economic Classification of Expenditure in Accordance with SEC
· Changes envisaged in the accounting and reporting of budgetary and legal commitments under OUG 88 / 2013. Law 500/2002 on public finances, as subsequently amended and supplemented
Inventory of assets, liabilities and equity (OMFP 2861/2009), amended and supplemented until 2017
Revaluation and amortization of tangible fixed assets in public institutions - Particularities provided by OMFP 221/2015
· Legal avoidance of penalties related to the revaluation of tangible fixed assets; mistakes in practice regarding the recognition of the institution's expenditure
Adoption of fiscal-budgetary measures for the fulfillment of agreed commitments with the international bodies, as well as for the modification and completion of some normative acts, as amended and supplemented by normative acts. National reporting system - the benefits and benefits to public institutions
Accounting for post-accession non-reimbursable external funds
Aspecte privind înregistrarea în contabilitate a unor operaţiuni privind venituri şi cheltuieli bugetare,stabilirea rezultatului execuţiei şi a rezultatului patrimonial, împrumuturi, dobânzi, active fixe, etc.
Modificări aduse de legea finanţelor publice pentru anul 2017
The program trainers are Mr. Petre Crişan and Mrs. Liliana Repanovici.
Mr. Petre Crişan is a PhD in Accounting, a lecturer with over 10 years of teaching experience in the field of accountancy training of staff within public institutions and authorities, member of specialized committees for drafting normative acts specific to the financial and accounting activity of public institutions in Romania.
Mrs. Liliana Repanovici is a specialist with extensive practical experience in financial and accounting methodology and legislation, working for over 22 years in the central public administration and being actively involved in drafting the accounting legislation for public institutions and authorities.
The course takes place on June 18-19, 2018. The duration of the program is 8 hours, 2 days * 4 hours.
The investment for this program is 740 RON+ VAT / participant and includes: course support; coffee breaks; certificate of participation
The following discounts will be applied at the above rate: