{"id":10823,"date":"2022-09-16T16:05:37","date_gmt":"2022-09-16T14:05:37","guid":{"rendered":"https:\/\/ceccarconstanta.ro\/ro\/?p=10823"},"modified":"2022-09-16T16:05:39","modified_gmt":"2022-09-16T14:05:39","slug":"iaasb-si-iesba-saluta-declaratia-de-sprijin-pentru-elaborarea-standardelor-legate-de-asigurarea-informatiilor-in-materie-de-sustenabilitate-emisa-de-iosco","status":"publish","type":"post","link":"https:\/\/ceccarconstanta.ro\/ro\/iaasb-si-iesba-saluta-declaratia-de-sprijin-pentru-elaborarea-standardelor-legate-de-asigurarea-informatiilor-in-materie-de-sustenabilitate-emisa-de-iosco\/","title":{"rendered":"IAASB \u0219i IESBA salut\u0103 declara\u021bia de sprijin pentru elaborarea  standardelor legate de asigurarea informa\u021biilor \u00een materie de  sustenabilitate emis\u0103 de IOSCO"},"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-69e2dcec50af0\" class=\"fw-col-sm-12 tf-sh-c4205ba8092939a2aa8f9eedc4f20e76\" >\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-b4d07792ef4d977851739353552fa1ed \" >\n\t<div class=\"fw-text-inner\">\n\t\t<h1><\/h1>\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-27357\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/09\/107980599_l-1024x427.jpg\" sizes=\"auto, (max-width: 326px) 100vw, 326px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/09\/107980599_l-1024x427.jpg 1024w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/09\/107980599_l-300x125.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/09\/107980599_l-150x63.jpg 150w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/09\/107980599_l-768x320.jpg 768w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/09\/107980599_l-1536x640.jpg 1536w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/09\/107980599_l-2048x853.jpg 2048w\" alt=\"\" width=\"326\" height=\"136\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">International Auditing and Assurance Standards Board (IAASB) \u0219i International Ethics Standards Board for Accountants (IESBA) au salutat anun\u021bul emis de International Organization of Securities Commissions (IOSCO) prin care \u00eencurajeaz\u0103 \u0219i \u00ee\u0219i exprim\u0103 sprijinul pentru activitatea IAASB \u0219i IESBA cu privire la elaborarea standardelor referitoare la asigurarea informa\u021biilor \u00een materie de sustenabilitate.<\/span><\/p>\n<p><span class=\"stk-highlight\">IAASB \u0219i IESBA recunosc faptul c\u0103 p\u0103r\u021bile interesate solicit\u0103 din ce \u00een ce mai frecvent asigurare pentru informa\u021biile \u00een materie de sustenabilitate \u0219i c\u0103 este important s\u0103 se furnizeze standarde robuste aplicabile tuturor furnizorilor de asigurare pentru acest tip de informa\u021bii ca r\u0103spuns la cererile pie\u021bei.<\/span><\/p>\n<p><span class=\"stk-highlight\">Pre\u0219edintele IAASB a declarat c\u0103 \u201eexist\u0103 o nevoie clar\u0103 pentru un dialog \u0219i o colaborare permanente pentru a asigura c\u0103 raportarea, asigurarea \u0219i reglementarea \u00een materie de sustenabilitate\u00a0evolueaz\u0103 \u00eentr-o manier\u0103 coeziv\u0103, cu scopul de a furniza p\u0103r\u021bilor interesate informa\u021bii utile pentru procesul decizional\u201d.<\/span><\/p>\n<p><span class=\"stk-highlight\">Pre\u0219edintele IESBA, Gabriela Figueiredo Dias, a ad\u0103ugat c\u0103 \u201estandardele de etic\u0103, inclusiv dispozi\u021biile privind independen\u021ba, sunt fundamentale pentru \u00eencrederea public\u0103 \u00een asigurarea informa\u021biilor \u00een materie de sustenabilitate. Este deosebit de important \u0219i \u00een interesul public ca to\u021bi furnizorii de asigurare, fie c\u0103 ace\u0219tia fac parte sau nu din profesia contabil\u0103, s\u0103 adere la acela\u0219i nivel \u00eenalt de comportament etic \u0219i independen\u021b\u0103 atunci c\u00e2nd sunt implica\u021bi \u00een astfel de activit\u0103\u021bi\u201d.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen cadrul IAASB va avea loc o \u00eent\u00e2lnire \u00een aceast\u0103 s\u0103pt\u0103m\u00e2n\u0103 pentru a dezbate \u0219i a vota proiectul de propunere referitor la asigurarea \u00een materie de sustenabilitate pentru elaborarea unui standard general pentru misiunile de asigurare \u00een domeniul sustenabilit\u0103\u021bii. De asemenea, o astfel de reuniune va exista \u0219i \u00een cadrul IESBA pentru a analiza posibilele abord\u0103ri legate de normalizarea de standarde \u00een leg\u0103tur\u0103 cu asigurarea \u0219i raportarea \u00een materie de sustenabilitate. IESBA preconizeaz\u0103 c\u0103 va aproba un plan de proiect p\u00e2n\u0103 \u00een luna decembrie 2022.<\/span><\/p>\n<p><span class=\"stk-highlight\">At\u00e2t IAASB, c\u00e2t \u0219i IESBA, au primit cu entuziasm sprijinul IOSCO \u0219i sper\u0103 la o colaborare solid\u0103 \u0219i fructuoas\u0103 at\u00e2t \u00eentre cele trei organisme, c\u00e2t \u0219i cu alte organisme de normalizare a standardelor pentru a contribui la elaborarea unor standarde robuste care s\u0103 stimuleze misiuni independente de \u00eenalt\u0103 calitate \u0219i practici consecvente la nivel global.<\/span><\/p>\n<p><span class=\"stk-highlight\">Declara\u021bia integral\u0103 emis\u0103 de IOSCO \u00een sprijinul elabor\u0103rii standardelor legate de asigurarea informa\u021biilor \u00een materie de sustenabilitate poate fi consultat\u0103<\/span> <a href=\"https:\/\/www.iosco.org\/library\/pubdocs\/pdf\/IOSCOPD713.pdf?utm_source=Main+List+New&amp;utm_campaign=e201cf219f-IAASB-IESBA-release-on-IOSCO-9.15.22&amp;utm_medium=email&amp;utm_term=0_c325307f2b-e201cf219f-80685620\">aici<\/a>.<\/p>\n<\/div>\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 Auditing and Assurance Standards Board (IAASB) \u0219i International Ethics Standards Board for Accountants (IESBA) au salutat anun\u021bul emis de International Organization of Securities Commissions (IOSCO) prin care \u00eencurajeaz\u0103 \u0219i \u00ee\u0219i exprim\u0103 sprijinul pentru activitatea [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":10824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/posts\/10823","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/comments?post=10823"}],"version-history":[{"count":2,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/posts\/10823\/revisions"}],"predecessor-version":[{"id":10826,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/posts\/10823\/revisions\/10826"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/media\/10824"}],"wp:attachment":[{"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/media?parent=10823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/categories?post=10823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/tags?post=10823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}