Year-end closing event 2022

Mazars has hosted a webinar dedicated to the main aspects that should be considered for the closing of the 2022 financial year.

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

Agenda:

Accounting matters

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.

HR & payroll

Additional employment information;
New contractual clauses;
Additional holidays and other days off;
Internal regulation.

Direct tax

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.

Indirect tax & VAT

VAT adjustments: annual inventory, cancellations, uncollected receivables;
Free goods (sponsorship, protocol), commercial discounts;
Supporting documents for VAT-exempt operations.

Transfer pricing

The transition from CbC reporting to the new public CbC reporting. What is new?
Main areas that can trigger transfer pricing audits.

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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