{"id":8997,"date":"2022-11-04T14:06:52","date_gmt":"2022-11-04T12:06:52","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=8997"},"modified":"2022-11-04T14:06:54","modified_gmt":"2022-11-04T12:06:54","slug":"ipsasb-solicita-comentarii-pe-marginea-propunerilor-de-indrumari-pentru-implementarea-raportarii-informatiilor-legate-de-sustenabilitate","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/ipsasb-solicita-comentarii-pe-marginea-propunerilor-de-indrumari-pentru-implementarea-raportarii-informatiilor-legate-de-sustenabilitate\/","title":{"rendered":"IPSASB solicit\u0103 comentarii pe marginea propunerilor de \u00eendrum\u0103ri pentru implementarea raport\u0103rii informa\u021biilor legate 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-69e299ce2f31f\" class=\"fw-col-sm-12 tf-sh-dc8a72d79bd371440cc16a7cff62bd6b\" >\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-69e299ce2fbfc\" class=\"fw-col-sm-12 tf-sh-d0a94c6d3cd76dee5179a2864dd6348e\" >\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-5c012dcb1b05082cc0da0d3421eb4de4 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Consiliul pentru Standarde Interna\u021bionale de Contabilitate pentru Sectorul Public (IPSASB), organismul care a elaborat IPSAS, standardele interna\u021bionale de contabilitate pe baz\u0103 de angajamente destinate guvernelor \u0219i altor entit\u0103\u021bi din sectorul public de la nivel mondial, a emis un nou Proiect de expunere (ED), \u00een care propune \u00eendrum\u0103ri suplimentare cu privire la modul de implementare a dou\u0103 Orient\u0103ri privind Practicile Recomandate (RPG-uri) de c\u0103tre guverne \u0219i entit\u0103\u021bile din sectorul public pentru a raporta informa\u021biile legate de programele de sustenabilitate.<\/span><\/p>\n<p><span class=\"stk-highlight\">Publicat la 3 noiembrie \u00een vederea ob\u021binerii unor comentarii ale p\u0103r\u021bilor interesate, <\/span><a href=\"https:\/\/www.ipsasb.org\/publications\/exposure-draft-ed-83-reporting-sustainability-program-information?utm_source=Main+List+New&amp;utm_campaign=31b7707ddb-EMAIL_CAMPAIGN_2022_11_01_04_07&amp;utm_medium=email&amp;utm_term=0_c325307f2b-31b7707ddb-80686560\" target=\"_blank\" rel=\"noreferrer noopener\"><em>ED 83 Raportarea informa\u021biilor legate de programele de sustenabilitate \u2013 RPG-urile 1 \u0219i 3: \u00cendrum\u0103ri suplimentare f\u0103r\u0103 valoare de norm\u0103<\/em><\/a><span class=\"stk-highlight\"> \u00ee\u0219i propune s\u0103 demonstreze modul \u00een care <em>RPG 1 Raport\u0103ri privind sustenabilitatea pe termen lung a finan\u021belor unei entit\u0103\u021bi <\/em>\u0219i <em>RPG 3 Raportarea informa\u021biilor despre performan\u021ba serviciilor<\/em> pot fi aplicate imediat pentru a raporta informa\u021biile legate de programele de sustenabilitate.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen cadrul Proiectului de expunere, IPSASB propune \u00eendrum\u0103ri suplimentare de implementare \u0219i exemple ilustrative referitoare la aspecte-cheie precum obliga\u021biunile verzi, taxele pe carbon, cheltuielile fiscale \u0219i alte programe elaborate pentru a atenua efectele schimb\u0103rilor climatice \u0219i a atinge Obiectivele de Dezvoltare Durabil\u0103 ale ONU (SDG-urile).<\/span><\/p>\n<p><span class=\"stk-highlight\">\u201ePe m\u0103sur\u0103 ce explor\u0103m posibilitatea elabor\u0103rii unui cadru general de sustenabilitate pentru sectorul public, facem apel la guverne \u0219i jurisdic\u021bii ca \u00een acest interval s\u0103 studieze fundamentele solide pentru raportarea privind programele care trateaz\u0103 at\u00e2t schimb\u0103rile climatice, c\u00e2t \u0219i SDG-urile, pe care IPSASB le-a furnizat deja \u00een RPG-uri. Acestea sunt tratate mai aprofundat acum prin intermediul \u00eendrum\u0103rilor suplimentare propuse \u00een acest ED\u201d, a transmis pre\u0219edintele IPSASB, Ian Carruthers.<\/span><\/p>\n<p><span class=\"stk-highlight\">Concomitent cu lansarea ED, IPSASB analizeaz\u0103 r\u0103spunsurile primite la Documentul consultativ publicat recent,<\/span> <a href=\"https:\/\/www.ipsasb.org\/publications\/consultation-paper-advancing-public-sector-sustainability-reporting?utm_source=Main+List+New&amp;utm_campaign=31b7707ddb-EMAIL_CAMPAIGN_2022_11_01_04_07&amp;utm_medium=email&amp;utm_term=0_c325307f2b-31b7707ddb-80686560\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Progresul raport\u0103rii \u00een materie de sustenabilitate \u00een sectorul public<\/em><\/a><span class=\"stk-highlight\">. Consiliul va decide dac\u0103 \u0219i cum va ac\u021biona \u00een acest domeniu \u00een cadrul \u0219edin\u021bei din 22 decembrie.<\/span><\/p>\n<p><span class=\"stk-highlight\">Comentariile la Proiectul de expunere 83 pot fi transmise p\u00e2n\u0103 la 16 ianuarie 2023. Acestea vor fi revizuite \u0219i discutate de IPSASB \u0219i vor ajuta la conturarea \u00eendrum\u0103rilor de implementare \u0219i a exemplelor ilustrative finale ad\u0103ugate RPG-urilor existente.<\/span><\/p>\n<p><span class=\"stk-highlight\"><em>RPG 1 Raport\u0103ri privind sustenabilitatea pe termen lung a finan\u021belor unei entit\u0103\u021bi <\/em>\u0219i <em>RPG 3 Raportarea informa\u021biilor despre performan\u021ba serviciilor<\/em> fac parte din volumul I al Manualului de Reglement\u0103ri Interna\u021bionale de Contabilitate pentru Sectorul Public \u00een vigoare, disponibil \u00een limba rom\u00e2n\u0103 pe site-ul CECCAR, sec\u021biunea <\/span><a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/03\/IPSAS-2020-vol-I.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Publica\u021bii \u2013 Organisme Interna\u021bionale \u2013 Norme profesionale \u0219i ghiduri.<\/a><\/p>\n<p><em><span class=\"stk-highlight\">(Copyright foto:\u00a0<\/span><a href=\"https:\/\/www.123rf.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">123RF Stock Photo<\/a><span class=\"stk-highlight\">)<\/span><\/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>Consiliul pentru Standarde Interna\u021bionale de Contabilitate pentru Sectorul Public (IPSASB), organismul care a elaborat IPSAS, standardele interna\u021bionale de contabilitate pe baz\u0103 de angajamente destinate guvernelor \u0219i altor entit\u0103\u021bi din sectorul public de la nivel mondial, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8998,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8997","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\/8997","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=8997"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/8997\/revisions"}],"predecessor-version":[{"id":9000,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/8997\/revisions\/9000"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media\/8998"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=8997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=8997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=8997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}