The event addressed the most important areas for a successful book close: accounting and tax matters, HR and payroll issues, transfer pricing and tax changes for 2023, with a focus on practical situations.
Watch below the recording
Webinar Mazars - Inchiderea anului financiar 2022; Aspecte contabile si fiscale
Evenimentul a abordat cele mai importante elemente pentru închiderea cu succes a anului financiar: spețe contabile și fiscale, aspecte de salarizare și personal, prețuri de transfer și noutăți fiscale pentru 2023, cu accent pe situații practice.
Agenda:
- Amendments and additions to Order 1802/2014 during the year 2022;
- The main aspects to be considered when evaluating assets, liabilities and equity;
- Accounting policies, estimates, corrections;
- The mandatory content of the explanatory notes to the annual financial statements for all categories of reporting entities.
| - Additional employment information;
- New contractual clauses;
- Additional holidays and other days off;
- Internal regulation.
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- Profit tax calculation: adjustments, credits, reductions;
- New sponsorship measures;
- The impact of the tax regime on the income of micro-enterprises;
- Local taxes;
- Fiscal regime of dividend distributions.
| - VAT adjustments: annual inventory, cancellations, uncollected receivables;
- Free goods (sponsorship, protocol), commercial discounts;
- Supporting documents for VAT-exempt operations.
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- The transition from CbC reporting to the new public CbC reporting. What is new?
- Main areas that can trigger transfer pricing audits.
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Speakers:
- Mariana Dragomir, Director, Accounting, Mazars
- Cătălina Călinescu, Director, HR & Payroll, Mazars
- Cristian Botezatu, Senior Manager, Tax, Mazars
- Mihaela Hampu, Senior Manager, Tax, Mazars
| - Anca Lamba, Senior Manager, HR & Payroll, Mazars
- Adrian Mutea, Manager, Tax, Mazars
- Alexandra Nechita, Assistant Manager, Tax, Mazars
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