Avand in vedere apropierea finalului de an, va reamintim obligatia dumneavoastra de a efectua organizarea si efectuarea inventarierii patrimoniului, activitate obligatorie prevazuta de Legea contabilitatii nr. 82/1991 cu modificarile si completarile ulterioare.
NB! Nerespectarea reglementarilor cu privire la efectuarea inventarierii constituie contraventie si se sanctioneaza cu amenda de la 400 lei la 5.000 lei.
De asemenea, potrivit reglementarilor contabile in vigoare, in scopul intocmirii situatiilor financiare anuale, entitatile trebuie sa procedeze la inventarierea si evaluarea elementelor de natura activelor, datoriilor si capitalurilor proprii.
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