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In May 2020, the IASB (International Accounting Standard Board) published an amendment to the IFRS 16 Leases standard, which is intended to simplify...
The first attempts to introduce a kind of electronic money took place already mid-20 th century when the internet began gradually growing. The aim was to...
“The 27th panel of the Supreme Court (hereinafter SC) consisting of chairperson Filip Cileček and the judges Marek Doležal and Petr Šuk, explained in a...
Categorization of accounting entities was established by an amendment of act no. 563/1991 Coll., on accounting (hereinafter the “act”), as of 1 January 2016....
In October 2016, we looked on this website at an amendment of act no. 563/1991, on accounting, which brought significant changes as of 1 January 2016. One of...
The approaching end of the year is the time of preparation for drawing up the financial statement for many accounting entities. The amendment of accounting...
The Committee on European Affairs of the Chamber of Deputies have discussed the proposal for a directive of the European Parliament and of the Council on the...
I do not know, how it is at your company, but at ours, the summer time is not only a time to rest and draw a breath after more than half a year of a marathon...
June, for most of us, is the time of beginning summer, approaching holidays and leave from work. Statutory bodies of companies with the accounting period of...
The accounting period beginning after 1 January 2018 is the first period, in which accounting entities drawing up an accounting statement according to IFRS...
On January 1, 2016, the new lower limits for the mandatory preparation of consolidated financial statements entered into force. As a result, the number of...
A consolidate financial statement portrays the financial situation of a group of companies as one whole. To find out more, you can read an interview with...
The term “audit” has been mentioned very often recently. On the general level, this term now conceals a number of various services, from financial audit, to...
A natural disposition of every management of a company is to create such a management tool that would prevent the emergence of unexpected losses as much as...
The changes made to the Act on Accounting brought with itself the obligation for small and medium accounting entities to put together and publish cash flow...