Order 1802 / 2014 regulates the following:
- the categories of reporting entities;
- the format and content of annual financial statements;
- general rules for the assessment of the items contained in the annual financial statements;
- rules for the preparation, presentation and auditing of annual financial statements;
- the standard chart of accounts;
- functions of accounts.
This Order abrogates Order No 3055 / 2009 and Order No 2239 / 2011 of the Minister of Public Finance.
Order 1802 / 2014 comes into full force and effect as of 1 January 2015.