\u201eContabilitate \u0219i audit\u201d este un program de masterat axat pe aprofundarea cuno\u0219tin\u021belor \u00een domeniul financiar-contabil \u0219i al auditului, preg\u0103tind profesioni\u0219ti capabili s\u0103 r\u0103spund\u0103 cerin\u021belor actuale ale mediului economic. Programul se adreseaz\u0103 absolven\u021bilor de licen\u021b\u0103 care doresc o carier\u0103 \u00een contabilitate, audit intern \u0219i extern, consultan\u021b\u0103 financiar\u0103 sau fiscalitate. Cercetarea desf\u0103\u0219urat\u0103 \u00een cadrul programului urm\u0103re\u0219te dezvoltarea de solu\u021bii inovatoare pentru raportare financiar\u0103 \u0219i control, \u00eentr-un cadru colaborativ \u0219i interdisciplinar.<\/p>","protected":false},"excerpt":{"rendered":"
\u201eContabilitate \u0219i audit\u201d este un program de masterat axat pe aprofundarea cuno\u0219tin\u021belor \u00een domeniul financiar-contabil \u0219i al auditului, preg\u0103tind profesioni\u0219ti capabili s\u0103 r\u0103spund\u0103 cerin\u021belor actuale ale mediului economic. Programul se adreseaz\u0103 absolven\u021bilor de licen\u021b\u0103 care doresc o carier\u0103 \u00een contabilitate, audit intern \u0219i extern, consultan\u021b\u0103 financiar\u0103 sau fiscalitate. Cercetarea desf\u0103\u0219urat\u0103 \u00een cadrul programului urm\u0103re\u0219te dezvoltarea […]<\/p>\n","protected":false},"author":25,"featured_media":43883,"menu_order":2,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"24241,28188,23091,23473,21900,26081","_relevanssi_noindex_reason":"Rank Math Relevanssi index exclude","footnotes":""},"facultatea":[223],"class_list":["post-32892","program-de-studiu","type-program-de-studiu","status-publish","format-standard","has-post-thumbnail","hentry","facultatea-economie-si-drept"],"meta_box":{"perspective_educationale_hu":"","competente_cunostinte_hu":"","durata_hu":"1 \u00e9v","number_b423w5447l":"","forma_de_educatie_hu":"Frekvenci\u00e1val","limba_de_predare_hu":"Rom\u00e1n","programul_de_studii_hu":"Akkredit\u00e1lt","ciclul_de_studii":"Masterat","extras_hu":"","descriere_hu":"","titlul_programului_hu":"","plans_educatifs":["
2026 - 2027<\/a><\/p>\n <\/p>\n"," 2025 - 2026<\/a><\/p>\n"],"competences_et_connaissances_acquises":" Comp\u00e9tences professionnelles<\/strong><\/p>\n C1. D\u00e9veloppement des concepts et des th\u00e9ories relatifs aux missions d'assurance, aux exigences et aux explications des normes internationales d'audit, de r\u00e9vision et des proc\u00e9dures convenues n\u00e9cessaires \u00e0 l'examen des informations ayant servi de base \u00e0 l'\u00e9laboration des rapports financiers et fiscaux.<\/p>\n C2. Information financi\u00e8re et comptable conform\u00e9ment aux r\u00e9glementations internationales, utilisation des techniques financi\u00e8res et comptables pour l'\u00e9laboration et l'interpr\u00e9tation des \u00e9tats financiers \u00e9tablis conform\u00e9ment aux normes internationales d'information financi\u00e8re IFRS.<\/p>\n C3. Application ad\u00e9quate des concepts, des principes, des m\u00e9thodes et du langage sp\u00e9cifique dans divers contextes du milieu des affaires pour comprendre et r\u00e9soudre les aspects sp\u00e9cifiques du domaine de l'expertise comptable et de l'audit, pour l'analyse et le diagnostic financier et comptable.<\/p>\n C4. Perfectionnement des activit\u00e9s sp\u00e9cifiques de l'audit financier \/ statutaire.<\/p>\n C5. Gestion de l'activit\u00e9 financi\u00e8re et comptable.<\/p>\n C6. Application des concepts et des paradigmes modernes de l'entit\u00e9 dans la soci\u00e9t\u00e9 de l'information.<\/p>\n <\/p>\n Comp\u00e9tences transversales<\/strong><\/p>\n CT1. Application des principes, des normes et des valeurs professionnelles dans le cadre de sa propre strat\u00e9gie de travail rigoureuse, efficace et responsable.<\/p>\n CT2. Acquisition et respect des valeurs et des principes d\u00e9ontologiques et \u00e9thiques sp\u00e9cifiques \u00e0 la profession comptable.<\/p>\n CT3. Identification des r\u00f4les et des responsabilit\u00e9s au sein d'une \u00e9quipe pluridisciplinaire, coordination des activit\u00e9s et utilisation de techniques de communication et de travail efficaces au sein de l'\u00e9quipe.<\/p>\n <\/p>\n Protocoles avec les organismes professionnels dans le domaine de la comptabilit\u00e9<\/strong><\/p>\n Corps des Experts-Comptables et des Comptables Agr\u00e9\u00e9s de Roumanie (CECCAR)<\/a><\/p>\n Autorit\u00e9 de Surveillance Publique de l'Activit\u00e9 d'Audit Statutaire (ASPAAS)<\/a><\/p>\n","duree":"2 ans","credits":"120","forme_d_education":"Avec fr\u00e9quence","langue_d_enseignement":"Roumain","programme_d_etudes":"Accr\u00e9dit\u00e9","chiffres_de_l_education":"Budget 25F* + Frais de scolarit\u00e9 25","cycle_d_etudes":"Master","xtrait":"","descriptionFR":" Niveau d'\u00e9tudes :<\/strong> \u00c9tudes universitaires de master (niveau 7 EQF\/CEC et CNC)<\/p>\n Domaine fondamental :<\/strong> Sciences sociales<\/p>\n Domaine d'\u00e9tudes :<\/strong> Comptabilit\u00e9<\/p>\n Programme d'\u00e9tudes :<\/strong> Comptabilit\u00e9 et audit<\/p>\n Titre obtenu :<\/strong> Master<\/p>\n D\u00e9nomination de la qualification :<\/strong> Sp\u00e9cialiste en comptabilit\u00e9 et audit<\/p>\n <\/p>\n Mission<\/strong><\/p>\n La mission du programme d'\u00e9tudes Comptabilit\u00e9 et Audit<\/strong> s'int\u00e8gre \u00e0 la mission de l'universit\u00e9 et contribue au d\u00e9veloppement de l'enseignement et de la recherche scientifique, \u00e0 la valorisation du potentiel humain du d\u00e9partement ainsi que des zones limitrophes, \u00e0 l'attraction de sp\u00e9cialistes, \u00e0 la constitution d'une communaut\u00e9 acad\u00e9mique forte.<\/p>\n La mission et les objectifs assum\u00e9s par le programme d'\u00e9tudes Comptabilit\u00e9 et Audit<\/strong> le distinguent dans le syst\u00e8me national d'enseignement sup\u00e9rieur par des \u00e9l\u00e9ments de sp\u00e9cificit\u00e9 : le niveau \u00e9lev\u00e9 du processus \u00e9ducatif ; la flexibilit\u00e9 et la capacit\u00e9 d'adaptation au changement ; la succession logique des disciplines du plan d'enseignement ; l'encouragement de l'apprentissage actif ; l'enseignement interactif et l'autoformation ; le suivi des progr\u00e8s des \u00e9tudiants par des proc\u00e9dures rigoureuses d'\u00e9valuation continue \/ retour d'information imm\u00e9diat ; l'organisation de d\u00e9bats et de cercles scientifiques \u00e9tudiants.<\/p>\n En reprenant et en adaptant les \u00e9l\u00e9ments g\u00e9n\u00e9raux de la mission de l'universit\u00e9, le programme universitaire Comptabilit\u00e9 et Audit<\/strong> vise une mission qui comprend, en fait, trois composantes :<\/p>\n Le programme d'\u00e9tudes vise le renforcement du segment universitaire dans le domaine \u00e9conomique, en assurant une formation sup\u00e9rieure ouverte sur le march\u00e9 du travail. Ce n'est que par une organisation fond\u00e9e sur des principes sp\u00e9cifiques et dans le respect des lois \u00e9conomiques, des normes nationales et internationales dans le domaine des technologies de l'information que sont obtenues des informations comptables de qualit\u00e9, offrant une image fid\u00e8le et objective, n\u00e9cessaire \u00e0 la prise de d\u00e9cision \u00e0 tous les niveaux des structures \u00e9conomiques. En effet, une \u00e9conomie durable d\u00e9pend de la qualit\u00e9 des informations fournies par les processus d'information financi\u00e8re.<\/p>\n Dans un tel contexte, par l'organisation du processus de formation dans le domaine de la Comptabilit\u00e9<\/strong>, nous nous proposons de fournir des connaissances et des comp\u00e9tences actuelles aux dipl\u00f4m\u00e9s du master Comptabilit\u00e9 et Audit<\/strong>, afin d'assurer une pr\u00e9paration efficace des dipl\u00f4m\u00e9s dans ce domaine.<\/p>\n L'obtention du master Comptabilit\u00e9 et Audit<\/strong> cr\u00e9e les pr\u00e9misses n\u00e9cessaires \u00e0 la pr\u00e9paration doctorale et se caract\u00e9rise par des \u00e9l\u00e9ments de sp\u00e9cificit\u00e9 et d'opportunit\u00e9 en corr\u00e9lation avec le Nomenclature nationale des qualifications et avec les exigences du march\u00e9 du travail aux niveaux national et europ\u00e9en.<\/p>\n","titre_du_programme":"Comptabilit\u00e9 et audit","calendareledisciplinelor":"","facultatea":"Economie \u0219i Drept","link-facultate":"https:\/\/umfst.ro\/economie-si-drept\/","activare_buton":"0","link_aplica_acum":"https:\/\/admitere.umfst.ro\/","select_msvroae1e1i":"2 ani","credite":"120","forma_de_invatamant":"Cu frecven\u021b\u0103","limba_de_predare":"Rom\u00e2n\u0103","progam_de_studiu":"Acreditat","cifra_de_scolarizare":"Buget 25F* \/ Tax\u0103 25","wysiwyg_k17cu8f0jhs":" Misiunea programului de studii Contabilitate \u015fi Audit <\/strong>se integreaz\u0103 misiunii universit\u0103\u021bii \u015fi \u00a0<\/em>contribuie la dezvoltarea \u00eenv\u0103\u021b\u0103m\u00e2ntului \u015fi cercet\u0103rii \u0219tiin\u021bifice, la punerea \u00een valoare a poten\u021bialului uman din jude\u021b, dar \u015fi din zonele al\u0103turate acestuia, la atragerea speciali\u0219tilor, la constituirea unei comunit\u0103\u021bi academice puternice.<\/p>\n Misiunea \u0219i obiectivele asumate prin programul de studii Contabilitate \u015fi Audit<\/strong> \u00eel individualizeaz\u0103 \u00een sistemul na\u021bional de \u00eenv\u0103\u021b\u0103m\u00e2nt superior prin elemente de specificitate: nivelul ridicat al procesului educa\u021bional;\u00a0 flexibilitatea \u0219i capacitatea de adaptare la schimbare; succesiunea logic\u0103 a disciplinelor din planul de \u00eenv\u0103\u021b\u0103m\u00e2nt; \u00eencurajarea \u00eenv\u0103\u021b\u0103rii active; predarea interactiv\u0103 \u0219i autoinstruirea; monitorizarea progresului studen\u021bilor prin proceduri riguroase de evaluare continu\u0103\/ feedback imediat;\u00a0 organizarea de dezbateri \u0219i cercuri \u0219tiin\u021bifice studen\u021be\u0219ti.<\/p>\n Prelu\u00e2nd \u0219i adapt\u00e2nd elementele generale ale misiunii universit\u0103\u021bii,\u00a0programul universitar de studii\u00a0Contabilitate \u0219i Audi<\/strong>t, vizeaz\u0103 o\u00a0misiune\u00a0ce cuprinde, de fapt, trei componente:<\/strong><\/p>\n Programul de studii vizeaz\u0103 \u00eent\u0103rirea segmentului universitar \u00een domeniul economic, asigurarea unei preg\u0103tiri superioare cu deschiderea spre pia\u021ba muncii. Numai prin organizarea pe principii specifice \u015fi cu respectarea legit\u0103\u021bilor economice, a standardelor na\u021bionale \u015fi interna\u021bionale din domeniul tehnologiilor informa\u021bionale se ob\u021bin informa\u021bii contabile de calitate, ce redau o imagine fidel\u0103, obiectiv\u0103 necesar\u0103 \u00een fundamentarea deciziilor la nivelul tuturor structurilor economice. De fapt, o economie sustenabil\u0103 depinde de calitatea informa\u021biilor furnizate prin procesele de raportare financiar\u0103.<\/p>\n \u00centr-un asemenea context, prin\u00a0organizarea procesului de instruire \u00een domeniul Contabilitate<\/strong> ne propunem <\/strong>furnizarea de cuno\u0219tin\u021be, competen\u021be de actualitate absolven\u021bilor programului de masterat Contabilitate \u015fi Audit pentru realizarea unei preg\u0103tiri eficiente a absolven\u021bilor \u00een acest domeniu.<\/strong><\/p>\n Absolvirea masteratului Contabilitate \u0219i Audit<\/strong> creeaz\u0103 premisele necesare pentru preg\u0103tirea doctoral\u0103 \u0219i se caracterizeaz\u0103 prin elemente de specificitate \u0219i oportunitate \u00een corela\u021bie cu Nomenclatorul Na\u021bional de Calific\u0103ri<\/strong> \u0219i cu cerin\u021bele pie\u021bei muncii<\/strong> pe plan intern \u0219i european.<\/p>\n Pentru \u00eendeplinirea acestui scop este necesar\u0103 familiarizarea studen\u021bilor cu terminologia, suportul documentar, conceptele, modalit\u0103\u021bile tehnice \u0219i legisla\u021bia care reglementeaz\u0103 domeniul financiar-contabil. Serviciile contabile se pozi\u021bioneaz\u0103 \u00eentr-o zon\u0103 cu o dinamic\u0103 tot mai accelerat\u0103 \u00een ceea ce prive\u0219te riscurile informa\u021bionale, mai ales din perspectiva componentei tehnologiilor digitale. De aceea, prin accesarea programului de masterat Contabilitate \u015fi Audit se vor \u00eensu\u0219i metode, practici \u015fi proceduri de lucru actuale, specifice exper\u021bilor contabili, auditorilor financiari, auditorilor interni pe care le vor putea valorifica \u00een activitatea profesional\u0103 ulterioar\u0103 la entit\u0103\u021bi economice, institu\u021biile financiare bancare, societ\u0103\u021bile de consultanta \u015fi expertiz\u0103 contabil\u0103, sau alte entit\u0103\u021bi unde vor activa. Mai mult, se vor furniza absolven\u021bilor deopotriv\u0103 aptitudini specializate \u015fi \u00een domenii care, \u00een mod tradi\u021bional, sunt solicitate \u00een pie\u021bele bancare \u0219i non-bancare (pia\u021ba de capital, pia\u021ba asigur\u0103rilor sau pia\u021ba pensiilor private), precum \u0219i competen\u021be de baz\u0103 \u00een sfera tehnologiilor financiare. Valorific\u00e2nd acordul de parteneriat \u00eencheiat cu Corpul Exper\u021bilor Contabili \u015fi a Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR)<\/em><\/strong>, precum \u0219i cu Autoritatea pentru Supravegherea Public\u0103 a Activit\u0103\u021bii de Audit Statutar (ASPAAS)<\/em><\/strong>\u00a0 \u015fi viz\u00e2nd recunoa\u0219teri \u015fi \u00een alte profesii liberale se are \u00een vedere o compatibilizare a curriculei universitare cu cerin\u021bele impuse de profesiile din domeniul contabil.<\/p>\n \u00cen baza unor protocoale \u00eencheiate cu CECCAR<\/em><\/strong> \u0219i ASPAAS<\/em><\/strong> programul de studii universitare de masterat Contabilitate \u015fi Audit<\/strong> asigur\u0103 echivalarea diplomei de masterat cu testul de cuno\u015ftin\u0163e teoretice inclus \u00een examenul de competen\u0163\u0103 profesional\u0103 solicitat pentru accesul la profesiile de expert contabil \u0219i auditor financiar.<\/p>\n","wysiwyg_5t0s3p61prl":" Necesarul de speciali\u0219ti \u00een profesiile contabile, de audit financiar, de audit intern, at\u00e2t \u00een jude\u0163ul Mure\u015f c\u00e2t \u015fi \u00een jude\u0163ele limitrofe, precum \u015fi faptul c\u0103 entit\u0103\u021bile economice, institu\u021biile organizeaz\u0103 periodic concursuri pentru ocuparea unor posturi \u00een care se solicit\u0103 expertiz\u0103 \u00een domeniul contabilit\u0103\u021bii, auditului intern, fac necesar\u0103 organizarea permanent\u0103 a acestui program de studii de masterat.<\/p>\n Obiectivele programului de studii Contabilitate \u0219i Audit<\/strong> deriv\u0103 din misiunea asumat\u0103 \u0219i din obiectivele strategice ale universit\u0103\u021bii, fiind dezvoltate \u00een concordan\u021b\u0103 cu nevoile identificate pe pia\u021ba muncii \u0219i cu cadrul na\u021bional al calific\u0103rilor.<\/p>\n Obiectivul\u00a0general\u00a0<\/strong>al programului de studii Contabilitate \u0219i Audit<\/strong> const\u0103 \u00een asigurarea dezvolt\u0103rii\u00a0capacit\u0103\u021bii de \u00een\u021belegere \u0219i aplicare a cerin\u021belor contabile, de audit \u0219i fiscale\u00a0pentru rezolvarea eficient\u0103 a complexei problematici economice, financiare \u0219i de finan\u021bare a entit\u0103\u021bilor economice, entit\u0103\u021bilor publice \u0219i institu\u021biilor de credit, pentru aprofundarea \u0219i aplicarea practic\u0103 a cuno\u0219tin\u021belor teoretice \u0219i dezvoltarea abilit\u0103\u021bilor \u00een domeniul IAS\/IFRS,\u00a0 ISA,\u00a0 a altor reglement\u0103ri na\u021bionale \u0219i interna\u021bionale \u00een domeniu.<\/p>\n Obiectivele specifice<\/strong> ale programului de studii universitare de masterat Contabilitate \u015fi Audit <\/strong>vizeaz\u0103:<\/p>\n De aceea, acest demers al Universit\u0103\u021bii de Medicin\u0103, Farmacie, \u0218tiin\u021be \u0219i Tehnologie \u201eGeorge Emil Palade\u201d din T\u00e2rgu Mure\u0219 este oportun \u015fi necesar, dovedind alinierea la actualele cerin\u021be din mediul de afaceri \u00een concordan\u021b\u0103 cu nevoile constatate.<\/p>\n","wysiwyg_qifse9n3mh":" Competen\u0163e profesionale:<\/strong><\/p>\n C1.<\/strong> Dezvoltarea conceptelor\u00a0 \u015fi teoriilor referitoare la misiunile de asigurare, la cerin\u021bele \u015fi explica\u021biile din standardele interna\u021bionale de audit, revizuire \u015fi proceduri convenite necesare examin\u0103rii informa\u021biilor care au stat la baza \u00eentocmirii de rapoarte financiare \u015fi fiscale. C3.<\/strong> Aplicarea adecvat\u0103 a conceptelor, principiilor, metodelor \u0219i a limbajului specific \u00een diverse contexte ale mediului de business pentru \u00een\u021belegerea \u0219i rezolvarea aspectelor specifice domeniul expertizei contabile \u0219i auditului, pentru analiza \u015fi diagnoza financiar contabil\u0103.<\/p>\n C4.<\/strong> Perfec\u021bionarea activit\u0103\u021bilor specifice auditului financiar \/ statutar.<\/p>\n C5.<\/strong> Managementul activit\u0103\u021bii financiar \u2013 contabile.<\/p>\n C6.<\/strong> Aplicarea conceptelor \u015fi paradigmelor moderne ale entit\u0103\u021bii \u00een societatea informa\u021bional\u0103.<\/p>\n Competen\u0163e transversale:<\/strong><\/p>\n CT1.<\/strong> Aplicarea principiilor, normelor \u015fi valorilor profesionale \u00een cadrul propriei strategii de munc\u0103 riguroas\u0103, eficient\u0103 \u015fi responsabil\u0103.<\/p>\n CT2.<\/strong> \u00censu\u0219irea \u0219i respectarea valorilor \u0219i principiilor deontologice \u0219i etice specifice profesiei contabile.<\/p>\n CT3<\/strong>. Identificarea rolurilor \u0219i responsabilit\u0103\u021bilor \u00eentr-o echip\u0103 plurispecializat\u0103, coordonarea activit\u0103\u021bilor \u0219i folosirea de tehnici de rela\u021bionare \u0219i munc\u0103 eficient\u0103 \u00een cadrul echipe.<\/p>\n","textarea_ywu170mmtv":" Disciplinele propuse \u00een curricula universitar\u0103 a programului de masterat propus asigur\u0103 preg\u0103tirea de specialitate a absolven\u021bilor pentru a asigura accesul la profesii: Expert contabil \u2013 verificator (<\/u>COR 241102), Auditor financiar (<\/u>COR 241107),\u00a0 Auditor intern (COR 241105)<\/p>\n Absolven\u0163ii programului de studii master Contabilitate \u015fi Audit<\/strong> se reg\u0103sesc \u00een structura cadrului na\u0163ional de calific\u0103ri, cu competen\u0163e specifice, manageriale \u00een arealul\u00a0 financiar-contabil al \u00eentreprinderilor \u015fi institu\u021biilor publice, si ca speciali\u015fti \u00een sistemul financiar-contabil, \u00een consultan\u0163\u0103 fiscal\u0103, \u00een activitatea de audit financiar, \u00een asigur\u0103ri, \u00een evaluare, cercet\u0103tori \u015fi asisten\u0163i de cercetare \u00een domeniul financiar contabil, put\u00e2nd accesa profesii precum: expert contabil-verificator <\/strong>(COR 241102), auditor financiar <\/strong>(COR 241107), auditor intern<\/strong> (COR 241105).<\/p>\n Corpul Expertilor Contabili si Contabililor Autorizati din Romania (CECCAR)<\/a><\/p>\n Autoritatea de Supraveghere Publica a Activitatii de Audit Statutar (ASPAAS)<\/a><\/p>\n","coordonator":"","email_rho5k00rj2a":"","pagina_de_facebook":"","pagina_de_instagram":"","file_upload_v1oldkq15g":[" 2026 - 2027<\/a><\/p>\n"," 2025 - 2026<\/a><\/p>\n"," 2024 - 2025<\/a><\/p>\n"," 2023 - 2024<\/a><\/p>\n"," 2022 - 2023<\/a><\/p>\n"," 2021 - 2022<\/a><\/p>\n"," 2020 - 2021<\/a><\/p>\n"],"fiseledisciplinelorbuton":[" Anul I 2025-2026<\/a><\/p>\n"," Anii I II 2024-2025<\/a><\/p>\n"," Anii I II 2023-2024<\/a><\/p>\n"],"program-title":"Accounting and Auditing","wysiwyg_7dnkh9v375k":" Accounting and Auditing is a master\u2019s programme designed to deepen knowledge in the fields of finance, accounting, and auditing, preparing professionals capable of meeting the current demands of the economic environment.<\/p>\n The programme is intended for graduates seeking a career in accounting, internal or external auditing, financial consultancy, or taxation. Research conducted within the programme focuses on developing innovative solutions for financial reporting and control, within a collaborative and interdisciplinary framework.<\/p>\n <\/p>\n","excerpt-en":"","duration":"2 years","form_of_education":"With frequency","language_of_instruction":"Romanian","study_program":"Accredited","education_figures":"50","cycle_of_studies":"Master's","acquired_skills_and_knowledge":" Professional Competences<\/strong><\/p>\n <\/p>\n Transversal Competences<\/strong><\/p>\n 2025 - 2026<\/a><\/p>\n"," 2024 - 2025<\/a><\/p>\n"," 2023 - 2024<\/a><\/p>\n","\n
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\u00cen perioada anilor de studiu, masteranzii vor asimila doctrinele economice \u0219i contabile, \u00ee\u0219i vor \u00eensu\u0219i metode, practici \u0219i proceduri de lucru specifice programului de studiu, pe care le vor putea valorifica \u00een activitatea profesional\u0103 ulterioar\u0103 la entit\u0103\u021bi economice, institu\u021biile financiare bancare, societ\u0103\u021bile de consultan\u021b\u0103 \u0219i expertiz\u0103 contabil\u0103, sau alte entit\u0103\u021bi unde vor activa.<\/p>\n\n
C2.<\/strong> Raportarea financiar-contabil\u0103 conform reglement\u0103rilor interna\u021bionale, folosirea tehnicilor financiar \u2013 contabile pentru \u00eentocmirea \u015fi interpretarea situa\u021biei financiare \u00eentocmite \u00een conformitate cu standardele interna\u021bionale \u00a0de raportare financiar\u0103 IFRS.<\/p>\nPerspective ocupa\u021bionale<\/h4>\n
Standarde ocupa\u021bionale<\/h4>\n
Protocoale cu organisme profesionale \u00een domeniul contabilitate<\/h4>\n
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