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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...
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...
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...
The aim of the interpretation is to set an accounting solution for reporting received advance payments in foreign currency in the financial statement.
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...
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...
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...
Based on implementation of Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics,...
The European Commission has approved the use of new regulation on the International Financial Reporting Standards. More specifically, this refers to the...
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...
Business entities, with the exception of non-profit organisations, perform their business activity mainly for the purpose of achieving profit. In the...
Natural inventory decline represents an inventory difference, which has its specifics that we will discuss in the following paragraph.
The Financial Administration of CR has issued information on how accounting entities as well as natural persons should proceed in case of destruction or...
Every company tries to find the best way to accommodate the conditions of its customers and at the same time to ensure payment of its receivables. Below we...
As part of the project entitled Update of Interactive Forms for Electronic Submission for Insolvency Proceedings , the Finance Ministry published a new form...
The financial statement in general is defined in Act no. 563/1991 Coll., on Accounting, as amended (hereinafter the accounting act). It states that the...