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.
Industry sectors covered by the instrument
Organizations covered by the instrument
All organizations except SMEs - financial services providers: insurance, pensions, capital markets
Type of instrument
Mandatory or voluntary
The geographical scope