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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...
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...