Norm no. 39/2015 on accounting regulations in compliance with IFRS, 2015

Romania Current 12,2015

In Romanian accounting regulations, Norm no. 39/2015 approved accounting regulations compliant with the International Financial Reporting Standards (IFRS). It is applicable to entities authorized, regulated and supervised by Romania’s Financial Supervisory Authority. It includes reporting requirements for entities authorized by the Financial Supervisory Authority and submission of an annual non-financial statement for entities with over 500 employees. 


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

Specific sector/s

Organizations covered by the instrument

All organizations except SMEs - financial services providers: insurance, pensions, capital markets

Issuer type

Financial Regulators

Type of instrument


Mandatory or voluntary


The geographical scope


Project Partners