Accounting and fiscal news 2010


  • Cicilia IONESCU , Professor, Ph.D. Faculty of Accounting Financial-Management Bucharest Spiru Haret University


accounting news, fiscal news, accounting procedures, company stock-taking, accounting policy manual, internal and financial accounting control, fiscal consultant


By decree of the Minister of Public Finance no. 3055/2009 for the adoption of the accounting Regulations in compliance with the European directives (that abolish completely the provisions of the 1752/2005 Decree), a series of modifications/news were introduced in the field of accounting, as well as in the fiscal field. These regulations are applicable starting the 1st of January 2010.The herewith material details the main accounting and fiscal news such as: news concerning the accounting procedures; news concerning the internal control, news concerning the companies’ stock-taking; anticipated disbursement system for the profit tax applicable starting 2010 by all the contributors; the regularization of the profit tax owed for 2009; clarifications regarding the certification of the annual profit tax declaration for 2009; the new regulations for the elaboration and deposition of the recapitulative declaration, as well as other declaration obligations associated to the beginning of the new year; important accounting aspects referring to the patrimony stock-taking at the end of 2009. 


• OMFP nr. 3055 din 29 octombrie 2009 privind Reglementările contabile conforme cu directivele europene, M.O. al României, Partea I, nr. 766 din 10.11.2009.

• Legea Contabilităţii nr. 82/1991, republicată, M.O. al României, Partea I, nr. 454 din 18.06. 2008.

• Legea societăţilor comerciale nr. 31/1990, republicată, M.O. al României, Partea I, nr. 246 din 14.04.2009.

• OMFP nr. 2.861 din 9 octombrie 2009 pentru aprobarea Normelor privind organizarea şi efectuarea inventarierii elementelor de natura activelor, datoriilor şi capitalurilor proprii, M.O. al României, Partea I, nr. 704 din 20.10.2009.

• O.U.G. nr. 109/2009 din 07 octombrie 2009 pentru modificarea si completarea Legii nr. 571/2003 privind Codul Fiscal al României, M.O. al României, Partea I, nr. 689 din decembrie 2009.




How to Cite

IONESCU, C. (2010). Accounting and fiscal news 2010. Annals of Spiru Haret University. Economic Series, 10(3), 41–46. Retrieved from