{"id":12862,"date":"2025-03-18T09:32:31","date_gmt":"2025-03-18T07:32:31","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=12862"},"modified":"2025-03-18T09:32:34","modified_gmt":"2025-03-18T07:32:34","slug":"ifac-imbunatateste-standardele-internationale-de-educatie-pentru-a-pregati-profesionistii-contabili-in-vederea-raportarii-in-materie-de-sustenabilitate","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/ifac-imbunatateste-standardele-internationale-de-educatie-pentru-a-pregati-profesionistii-contabili-in-vederea-raportarii-in-materie-de-sustenabilitate\/","title":{"rendered":"IFAC \u00eembun\u0103t\u0103\u021be\u0219te Standardele Interna\u021bionale de Educa\u021bie pentru a preg\u0103ti profesioni\u0219tii contabili \u00een vederea raport\u0103rii \u00een materie de sustenabilitate"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e0ed6db761d\" class=\"fw-col-sm-12 tf-sh-f0bfa412b43237641fc69df713e2c48e\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n<div class=\"fw-row\">\n\t<div id=\"column-69e0ed6db7b4c\" class=\"fw-col-sm-12 tf-sh-3e4073a7e37b313a756ac864f84ee9f6\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-98c1aa582e675d0216d3a0efacdbce87 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>International Federation of Accountants (IFAC) a\u00a0<a href=\"https:\/\/www.ifac.org\/knowledge-gateway\/discussion\/international-education-standards-have-been-revised-here-s-how?utm_source=Main+List+New&amp;utm_campaign=f7d67e02d5-EMAIL_CAMPAIGN_2025_03_12_12_49&amp;utm_medium=email&amp;utm_term=0_-f7d67e02d5-80685620\">revizuit Standardele Interna\u021bionale de Educa\u021bie<\/a>\u00a02, 3 \u0219i 4 (IES-urile) pentru a integra sustenabilitatea \u00een formarea profesional\u0103 a contabililor. Aceste actualiz\u0103ri garanteaz\u0103 faptul c\u0103 profesioni\u0219tii contabilii din \u00eentreaga lume de\u021bin competen\u021bele necesare pentru raportarea \u0219i asigurarea \u00een materie de sustenabilitate, aliniindu-se standardelor IAASB, IESBA, ISSB \u0219i IPSASB.<\/p>\n<p>Printre principalele revizuiri se num\u0103r\u0103:<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Abordarea integrat\u0103 a sustenabilit\u0103\u021bii<\/strong>: integrarea conceptelor de sustenabilitate \u00een rezultatele \u00eenv\u0103\u021b\u0103rii IES;<\/li>\n<li><strong>Un nou domeniu de competen\u021b\u0103 privind asigurarea<\/strong>: consolidarea \u00een\u021belegerii de c\u0103tre profesioni\u0219tii contabili a fundamentelor asigur\u0103rii;<\/li>\n<li><strong>Accent pe cuno\u0219tin\u021bele din domeniul afacerilor<\/strong>: consolidarea abilit\u0103\u021bilor de evaluare a impactului sustenabilit\u0103\u021bii asupra modelelor de afaceri;<\/li>\n<li><strong>Competen\u021be comportamentale<\/strong>: consolidarea adaptabilit\u0103\u021bii, a procesului decizional \u0219i a colabor\u0103rii;<\/li>\n<li><strong>Materiale explicative extinse<\/strong>: oferirea de sprijin suplimentar pentru implementare.<\/li>\n<\/ul>\n<p>IFAC a modernizat, de asemenea, IES 6, introduc\u00e2nd integritatea \u0219i autenticitatea ca noi principii de evaluare, actualiz\u00e2nd \u00een acela\u0219i timp echitatea \u0219i \u00eembun\u0103t\u0103\u021bind \u00eendrum\u0103rile privind evaluarea hibrid\u0103 \u0219i la distan\u021b\u0103.<\/p>\n<p>Revizuirile intr\u0103 \u00een vigoare la 1 iulie 2026, cu \u00eencurajarea adopt\u0103rii anticipate. IFAC ofer\u0103 resurse precum fi\u0219e informative, \u00eentreb\u0103ri frecvente \u0219i seminare web (<a href=\"https:\/\/events.zoom.us\/ev\/Aj2cz8s2_7R5vYcURun6o8P4eG0asw7tLvxYB3sTRAmyzQEJa3OZ~Aq5PT-0nKQ3VNi_g-o8swpL8tAVHzB-j69X9acBMh9dQSYA_sUXeRIvCUw?utm_source=Main+List+New&amp;utm_campaign=f7d67e02d5-EMAIL_CAMPAIGN_2025_03_12_12_49&amp;utm_medium=email&amp;utm_term=0_-f7d67e02d5-80685620\">29<\/a>\u00a0\u0219i\u00a0<a href=\"https:\/\/events.zoom.us\/ev\/AghsAOfE_HHaS5mtMcr9QMjta2LHvrzoo_r2kw4AGJshdwfLjnfJ~AuAHXbCHfGCQODpXES9PwX2CPkv_HhMydSjSNNSev_uJNsNvdM3SQSuqrA?utm_source=Main+List+New&amp;utm_campaign=f7d67e02d5-EMAIL_CAMPAIGN_2025_03_12_12_49&amp;utm_medium=email&amp;utm_term=0_-f7d67e02d5-80685620\">30<\/a>\u00a0aprilie) pentru a sprijini implementarea.<\/p>\n<p>IES 2, 3, 4 \u0219i 6 revizuite sunt publicate individual \u00eenainte de actualizarea\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/12\/HANDBOOK-OF-INTERNATIONAL-EDUCATION-PRONOUNCEMENTS-RO.pdf\"><em>Manualului de reglement\u0103ri interna\u021bionale de educa\u021bie<\/em><\/a>, edi\u021bia 2025.<\/p>\n<p><em>(Copyright foto:\u00a0<a href=\"https:\/\/www.123rf.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">123RF Stock Photo<\/a>)<\/em><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>International Federation of Accountants (IFAC) a\u00a0revizuit Standardele Interna\u021bionale de Educa\u021bie\u00a02, 3 \u0219i 4 (IES-urile) pentru a integra sustenabilitatea \u00een formarea profesional\u0103 a contabililor. Aceste actualiz\u0103ri garanteaz\u0103 faptul c\u0103 profesioni\u0219tii contabilii din \u00eentreaga lume de\u021bin competen\u021bele [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":12863,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-12862","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12862","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/comments?post=12862"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12862\/revisions"}],"predecessor-version":[{"id":12865,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12862\/revisions\/12865"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media\/12863"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=12862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=12862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=12862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}