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As many of you - who concern themselves with financial statements – have noticed, there have been several changes made to what auditor’s reports of financial...
The balanced scorecard method (BSC for short), which we introduced in the previous article, is a tool for measuring performance efficiency of a company while...
Do you have more companies, or are you a part of a business group? What is the right time to look at your business as a coat with many pockets?
The calendar year 2016 is behind us already and now comes the time for most companies, when they will be drawing up the financial statement “in a new way”...
As we have said in the previous issue of our newsletter, we have prepared a new series on items in the profit and loss account. We are now coming with a...
Although it may seem that accounting for sales of products in e-shops is not very different from accounting for sales in real retail stores, the opposite is...
Most accounting departments will only be drawing up financial statements according to the reporting requirements of an amendment of the accounting act from...
The moment, when an accounting entity accounts for a taking (revenue) is of substantial importance both from the perspective of the accounting and from the...
As the end of the year approaches, the end of the accounting period is also coming for a number of companies, and with it the duty to draw up a financial...
To begin this article, let us ask a question: is an auditor responsible for the correctness of a tax assessment of a company he or she conducts an audit in?...
Probably everybody has by now heard about the amendment of Act no.563/1991 Coll. On Accounting which entered into force January 1 st 2016. Compared to the...
As a tax specialist I haven’t much believed those who promised that control reports will be easy to do, which is what the Ministry of Finance claimed in...
Last time, we looked at the topic of whether or not you might have the duty to consolidate from January 1, 2016. If so, and you are seeking an answer for how...
In January 2016, the International Accounting Standards Board (IASB) issued a new standard, the IFRS 16, which relates to the reporting of Leases. The...
The Act on trade corporations introduced within the recodification of private law a possibility so that trade corporations pay out advances for shares in...
Analogous to accounting entities underlie to the mandatory or voluntary review of final accounts on the part of auditors, the auditors themselves are also...
