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Petra Čechová

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Audit

New Interpretation I-55 on Determining the Timing of Revenue Recognition

On September 14, 2026, the National Accounting Board (Národní účetní rada – NÚR) approved the final text of a new Interpretation concerning the determination of the timing of revenue recognition.

Petra Čechová
| 2 min read | October 13, 2026
Audit

NI-76 Joint Ventures / Simple Partnerships – Formerly Unincorporated Associations

In mid-September 2026, the National Accounting Board (Národní účetní rada – NÚR) approved a draft interpretation relating to Joint Ventures / Simple Partnerships (Společnost under the Czech Civil Code, formerly known as sdružení / unincorporated associations) for external public consultation.

Petra Čechová
| 2 min read | October 12, 2026
Audit

New NÚR Interpretations: Overview of Key Accounting Topics for 2025 and 2026

The National Accounting Council (hereinafter "NÚR") is an independent expert institution composed of professionals from the Chamber of Auditors of the Czech Republic, the Chamber of Tax Advisors of the Czech Republic, the Union of Accountants of the Czech Republic, and the Faculty of Finance and Accounting at the University of Economics in Prague.

Petra Čechová
Katka Soukupová
| 6 min read | September 15, 2026
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