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On 2 September 2025, Act No. 316/2025 was promulgated in the Collection of Laws, which contains the changes that were adopted (and have been discussed for...
In June 2025, the National Accounting Council (“NAC”) approved new Interpretation I-52 related to employee benefits.
As we have already informed you, on 27 June 2025 the Chamber of Deputies approved an amendment to Act No. 563/1991 Coll. on Accounting.
As part of the parliamentary press issue 783, the amendment to Act No. 563/1991 Coll., on accounting, was discussed and subsequently approved in the Chamber...
In June 2025, the National Accounting Council (“NAC”) approved new Interpretation I-51 related to the reporting of products and goods held for display.
The European CSRD introduces new sustainability obligations from 2025. With the so-called Omnibus Amendment, formal amendments have already been made that...
The Chamber of Deputies is currently considering a draft amendment to Act No. 563/1991 Coll., on Accounting. The main topic is, among other things, the...
In the context of the preparation of consolidated financial statements, the topic of whether selected accounting entities are required to prepare a cash flow...
On 9 April 2024, the IASB published a new standard, IFRS 18 Presentation and Disclosures in Financial Statements, which is effective for annual financial...
Currently, many businesses and citizens are dealing with the natural disaster that has struck our territory. Considerable effort will be required to clear...
In June 2024, the National Accounting Council (“NAC”) approved a new Interpretation I-50 related to deferred taxes.
From 1 January 2024, the definition of net turnover was changed in Act No. 563/1991 Coll., on Accounting, among other things. This affects accounting...
In the course of March 2024, the National Accounting Council (“NAC”) approved for external comments a draft interpretation relating to deferred tax and...
On February 19, 2024, the National Accounting Standards Board (“NSB”) approved a new Interpretation I-49 related to the recognition and measurement of liquid...
At the end of 2023, an amendment to European Union Directive 2013/34/EU came into force, which changes the criteria for categorising accounting entities. The...
We can finance the company from internal or external sources and we encounter both types in practice. In today’s article, we take a closer look at financing...
