On 30 June 2025, the amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures titled Contracts Referencing Nature-dependent Electricity were endorsed by the European Commission…
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 21 August 2025…
On 23 June, the International Accounting Standards Board (IASB) issued a revised Practice Statement on management commentary to support improvements to management commentary and similar reports, including a g…
On 2 September 2025, Act No. 316/2025 Coll. was published in the Collection of Laws. Among other things, it amends the existing Accounting Act (the “Accounting Act”). This amendment brings three changes, two …
Act No. 323/2025 Coll., on the Unified Monthly Employer's Report (“UMER”, in Czech "JHMZ"), was issued in the Collection of Laws on 3 September 2025. A week later, the Chamber of Deputies approved the accompa…
The Supreme Administrative Court has confirmed in several judgments (including in the Sony DADC and TOKOZ cases) that the current practice of transferring part of employees' wages or remuneration to a cafeter…
In the September news from the world of VAT, we bring you a summary of the most interesting current case law of the Court of Justice of the European Union. The court dealt with, for example, the determination…
Companies that invest in research and development should be more vigilant – the second half of 2025 brings a series of attractive subsidy calls. Three programmes are about to be announced: the 4th Call for DE…
The Operational Programme Technologies and Applications for Competitiveness (OP TAC) offers several interesting opportunities by the end of the year, within which entrepreneurs of all sizes will share almost C…