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What is an annual financial report and how is it different from an annual report? Audit of financial statements

In this article we would like to summarize the basic information regarding the annual financial report, i.e. who prepares the report and how it differs from...

Jitka Pešičková
| 8 min read | June 13, 2023
Liquidation of business corporations – part III Conflict in Ukraine

I would like to follow up after some time on the previous two articles concerning liquidation of business corporations. In the first article , we introduced...

Jitka Pešičková
| 8 min read | February 7, 2023
Current vs. deferred tax – accounting principles, recognition Corporate income tax

Physical and documentary inventory-taking needs to be performed and closing transactions need to be accounted for before the 2021 financial statement can be...

Jitka Pešičková
| 7 min read | March 22, 2022
Electronic data in the accounting Audit

All entities undergo a certain development in the course of their activity. The demands on speed, ease, quality, availability and price continue to increase....

Jitka Pešičková
| 7 min read | April 20, 2021
Liquidation of business corporations – the beginning of the end II COVID-19

In the previous article, we familiarised you with the basic differences between dissolution of a company with and without liquidation. You also found out...

Jitka Pešičková
| 7 min read | April 6, 2021
Process of approval of a financial statement Audit

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...

Jitka Pešičková
| 6 min read | January 12, 2021