Download Accounting news: April 2018
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Categorisation of Reporting Entities Two Years Later
The extensive amendment to Act No. 563/1991 Coll., on Accounting, as amended (the “Accounting Act”), has introduced “categorisation of reporting entities”, effective since 1 January 2016. A more detailed classi…
IFRS EU Endorsement Process
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 15 March 2018.
Amendments to IAS 40 endorsed for use in the EU
On 14 March 2018, Amendments to IAS 40 Transfers of Investment Property were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effective date (an…
Amendments to IFRS 2 endorsed for use in the EU
On 26 February 2018, Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions were endorsed by the European Commission for use in the European Union. The EU effective date is the …
Roadmap on non-GAAP measures issued by the CAQ
Are you preparing an annual report and hesitating if the non-GAAP information to be included is presented and calculated meaningfully? The CAQ has issued a new publication advising on how to best handle the pro…
Download Accounting: News March 2018
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Amendment to Regulation No. 501/2002 Coll., for Banks and Other Financial Institutions, from 1 January 2018
On 15 December 2017, an amendment to the implementing regulation to the Accounting Act for banks and other financial institutions was published in the Collection of Laws under number 442/2017 Coll.
Amendment to Regulation No. 502/2002 Coll., for Insurance Companies, from 1 January 2018
On 15 December 2017, an amendment to the implementing regulation to the Accounting Act for insurance companies was published in the Collection of Laws under number 443/2017 Coll.