The year 2022 brings changes related to the closing of the 2021 financial year by economic operators regarding the preparation of Individual Annual Financial Statements.
Join us for the e-seminar Closing the 2021 financial year & Opening the 2022 financial year, where we will cover key accounting and tax updates plus practical clarifications for companies.
The event takes place online on 10 March, between 09:30 and 12:30, and participation is free.
Speakers:
- Ilinca MILITARU – Accounting Manager, Soter & Partners
- Alexandra PANAIT – Accounting Manager, Soter & Partners
- Tudor SÎRBU – Accounting Specialist, Soter & Partners
To register, email mihaela.popa@soter.ro and include the participant name(s), email address(es), plus the company name and VAT number.
Agenda
- I. CLOSING THE 2021 FINANCIAL YEAR
- 1.1. Preparing the 2021 individual annual financial statements (general aspects, new accounts, filing deadlines)
- 1.2. VAT adjustments and accounting treatment at year-end (journal entries, practical examples, special cases)
- 1.3. Inventory, provisions, accounting policies (year-end inventory obligations, treatment of variances, doubtful receivables, policies and post-closing events)
- 1.4. Other closing topics: cash/debtors balances, specific account closures, unpaid or interim dividends, sponsorship & tax credits, legal reserves
- II. OPENING THE 2022 FINANCIAL YEAR
- 2.1. Corporate income tax / micro tax – current rules (deadlines, accounting entries, reductions based on equity)
- 2.2. Key fiscal novelties for 2022 (SAF-T overview, tax limitation periods and procedures)