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In May 2021, the International Accounting Standards (IASB) Board issued the following amendment of the IAS 12 standard on Income Taxes. The previous version...
The Appellate Financial Directorate in Brno continues a dispute with a taxpayer regarding the obligation to revaluate prepayments relating to tangible assets...
We currently encounter questions about automated or algorithmic trading on financial markets increasingly more often, about trading on unregulated...
The European Financial Reporting Advisory Group (hereinafter EFRAG) updated the report on endorsement of the IFRS (International Financial Reporting...
In this article, we would like to acquaint you with an interesting topic related to changes in the so-called tax package 2021 (act no. 609/2020 Coll.) in the...
On 21 April 2021, the European Commission adopted a draft of a new Corporate Sustainability Reporting Directive (CSRD). This is an extension of the...
The global (Covid-19) pandemic has significantly influenced the operation of global trade as well as the local economy. There are many aspects companies take...
It has already been more than a year since we registered the first case of the coronavirus in our country, and many companies have been affected by...
All entities undergo a certain development in the course of their activity. The demands on speed, ease, quality, availability and price continue to increase....
In this article, we will focus on the cash-flow statement (further in the text as “ CF ”), which gives an overview of financial and investment processes and...
In the first part of the article, we discussed the general approaches to account keeping and financial reporting according to the Czech and the international...
For a number of companies that use an accounting period identical with the calendar year (i.e. from 1 January to 31 December), the utmost deadline for...
The topic of this article is the physical inventory count in business activity. Inventory count is a current topic in this period, because for most companies...
We would like to inform you in this article that two fundamental new interpretations have been issued, which are available for compiling financial statements...
Did you know an auditor can provide many more services to you than just audit? You did not? Let us try and take a little test.
It may seem that the effects of the COVID-19 pandemic are not revolutionary for the accounting, as a system of recording transactions performed by business...