Closing out 2022 in IFRS financial statements
This article provides a high-level overview of the new and revised Standards and Interpretations that are effective for the December 2022 calendar year-end and subsequent accounting periods.
This article provides a high-level overview of the new and revised Standards and Interpretations that are effective for the December 2022 calendar year-end and subsequent accounting periods.
With the end of the financial year, many companies are faced with the need to recognise unpaid management or employee bonuses in their accounts. Each year we see different views on how to handle this in the fin…
The version of the model consolidated financial statements under IFRSs as adopted by the EU prepared by the Prague office of Deloitte is available on Deloitte’s website in both Czech and English.
On 28 October 2022, the European Securities and Markets Authority (ESMA) announced the priority issues that the assessment of listed companies' 2022 financial statements will focus on.
In the following article, we have summarised what needs to be done in connection with the approval of financial statements, how to time the necessary steps leading to their disclosure, why it is advisable not t…
The version of the model consolidated financial statements under IFRSs as adopted by the EU prepared by the Prague office of Deloitte is available on Deloitte’s website in both Czech and English.
This article provides a high-level overview of the new and revised Standards and Interpretations that are effective for the December 2021 calendar year-end and subsequent accounting periods.
One of the key activities in the year-end closing and financial statements preparation is stocktaking. Finding out the actual balances of assets and liabilities and comparing them with accounting records is one…
From 1 January 2021, new rules will start applying to the publishing of financial statements. These include the so-called Special publishing methods pursuant to Section 21b of Act No. 563/1991 Coll., on Account…