Other profit or loss from prior years
Since 2013, equity has included the item “Other profit or loss from prior years” (since 2017 as item A.IV.3., since 2018 as A.IV.2.), which is regulated by Section 15a of Regulation No. 500/2002 Sb. In today’s …
Equity in the annual financial statements
In today’s article, we will focus on equity and selected aspects of its review in the annual financial statements prepared under Czech accounting legislation.
Read the September issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles.
New Interpretation of the National Accounting Council on Accruals and Deferrals and Foreign Currency
Today’s issue of Accounting News will briefly summarise the main points of Interpretation I-37 of the National Accounting Council ‘Accruals and Deferrals and Foreign Currency’.
Read the summer issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
Digital Currency Accounting and Presentation
Regardless of the purpose for which digital currencies are used, it is necessary to maintain the appropriate records on those currencies. The Ministry of Finance has issued a long-awaited opinion on digital cur…
Cash Pooling and Its Accounting Treatment
In today’s article we will focus on cash pooling as an expanded instrument to optimise corporate accounts and its accounting treatment. We will also remind you of the related obligations to various governmental…
Remember to Publish Financial Statements
Publishing financial statements or the annual report ranks among an entity’s regular duties. This article will summarise the essential requirements in this area.
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