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In the second half of April 2026, the National Accounting Council (hereinafter " NAC ") approved a draft interpretation regarding the determination of the...
The popularity of cryptocurrencies has surged in recent years, leading more companies to consider how to report these digital currencies in their financial...
The ongoing evolution of economic conditions and the geopolitical environment brings a level of uncertainty that must be carefully reflected in financial...
The National Accounting Council (NAC) has approved Interpretation I-53 , which addresses the valuation of securities and equity interests using the equity...
In April 2024, the International Accounting Standards Board (IASB) issued the new standard IFRS 18 Presentation and Disclosure in Financial Statements . This...
In this article, we would like to introduce two recent updates in the field of IFRS: the amendment to IAS 21 and the IASB illustrative examples .
The IASB (International Accounting Standards Board) has introduced the new standard IFRS 20 Regulatory Assets and Regulatory Liabilities , which is set to...
At the end of February, the National Accounting Council (NÚR) approved a draft interpretation for the public comment period regarding the valuation of...
On March 12, 2026, the Chamber of Deputies discussed the new Accounting Act in its first reading. This is landmark legislation that will replace the existing...
On February 5, 2026, the Supreme Administrative Court (SAC) issued a decision (Case No. 6 Afs 122/2025 – 30) regarding the failure of an accounting entity to...
As mentioned in our previous article on the new categorisation of accounting entities , the changes in the accounting area do not end there. The amendment to...
The amendment to the current Accounting Act, which brings a major modification of the categorization criteria for accounting units, has officially been...
In December 2025, the National Accounting Council (“NAC”) approved for external consultation a draft interpretation relating to the valuation of securities...
On 12 December 2025, the Government submitted a draft bill on accounting to the Chamber of Deputies in the form of press release No. 63/0. This is a new law,...
December is both magical and hectic in accounting. Every accounting entity should prepare in advance for one of the highlights of the accounting period,...
On 20 October 2025, the Chamber of Auditors of the Czech Republic (hereinafter the “CCA”) issued information relating to the obligation/non-obligation to...