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Accounting and economic advisory Lease incentives – are you accounting for them correctly?

By incentive in rental relationships, we mean discounted rent or free rent. Rental incentives are mainly found in long-term contracts of lease. A landlord,...

Klára Honzíková
| 7 min read | February 8, 2022
Tax Audit Information of the General Financial Directorate on the new possibility of publishing financial statements in the public register

In December 2021, we already informed you about the new option for publishing financial statements, which was brought into Act no. 563/1991 Coll., on...

3 min read | February 7, 2022
Audit New option for publication of the financial statement

Companies compiling financial statements for a period beginning on 1 January at the earliest and ending on 31 December 2021 at the earliest now have the...

2 min read | December 21, 2021
COVID-19 Government aid not only in connection with the Covid-19 pandemic, or are you entering them in the accounting correctly?

The term government (state) support, subsidy, contribution, etc. is widely known and many of us, who deal with accounting issues, have had to decide many...

Renata Emmer
| 11 min read | December 14, 2021
Audit Receivables in the accounting or do you work with them correctly? Part 2

Everyone probably knows the term receivable or has at least some idea of what it means. A receivable as such represents expected receipt of financial flow...

Renata Emmer
| 8 min read | November 30, 2021
Audit New rule for accounting for Leases with variable payments

On 19 July 2021, the Financial Accounting Standards Board (FASB) issued an update to ASC 842 Leases to address accounting for lessor-side variable-payment...

3 min read | November 30, 2021
Audit European Securities and Markets Authority (ESMA)

The European Securities and Markets Authority (ESMA) is an independent European Union (EU) Authority. It was founded in the year 2011 and is located in...

2 min read | November 29, 2021
Accounting and economic advisory Receivables in the accounting or do you work with them correctly? Part 1

Everyone probably knows the term receivable or has at least some idea of what it means. A receivable as such represents expected receipt of financial flow...

Renata Emmer
| 9 min read | November 16, 2021
Audit Updated Methodological tool for reviewing the management of local self-government units and voluntary associations of municipalities

The Public sector committee has prepared the above-mentioned methodological tool. Compared to the 2012 version, not only has it been updated due to changes...

2 min read | November 15, 2021
Audit The National Accounting Council (NAC) has approved a draft interpretation – NI-67 Advance payments received in foreign currency – for an external comment proceeding

The aim of the interpretation is to set an accounting solution for reporting received advance payments in foreign currency in the financial statement.

2 min read | November 11, 2021
Audit Do you publish accurately in the Collection of Deeds?

As of 1 February 2021, there has been a change in the publication of documents filed in the Collection of Deeds. On this date, amendment no. 25/2021, which...

Milan Pašek
| 3 min read | November 8, 2021
Audit Links in the accounting or do you known how to detect the first inaccuracies? Part 2

In the previous part, we mentioned the links between the individual accounting reports, and in today’s continuation, we will go through the context within...

Libor Schovánek
| 11 min read | October 29, 2021
Audit Links in the accounting or do you known how to detect the first inaccuracies? Part 1

There are a number of control and logical links in the accounting, and the failure to adhere to them indicates an error or inaccuracy, which the accounting...

Libor Schovánek
| 6 min read | October 19, 2021
Audit Changes in Intrastat returns from 1 January 2022

Based on implementation of Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics,...

3 min read | October 19, 2021
Audit Approval of new IFRS standards

The European Commission has approved the use of new regulation on the International Financial Reporting Standards. More specifically, this refers to the...

2 min read | October 18, 2021
Audit Auditor's access to classified information

Under article 21 paragraph 2 of Act no. 93/2009 Coll., on auditors, as amended, an auditor is entitled to require documents and other relevant information...

Jan Vácha
| 5 min read | September 30, 2021
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