The following article briefly summarises the main points of the new interpretation of the National Accounting Board I-48 “Valuation of assets and liabilities in transactions involving a business or part of a bu…
The following article briefly summarises the main points of the new interpretation of the National Accounting Board I-47 Received Prepayments Denominated in Foreign Currencies.
The Regional Court in Brno issued ruling ref. no. 30 Af 83/2018 - 227 which addresses practical accounting problems in interest on loans past due dates, bonuses to employees and accrual accounting principal for…
In January 2021, we informed you about newly issued interpretations of the National Accounting Board I-42 and I-43 that cover the financial reporting of the exchange rate risk in receivables denominated in fore…
The following article briefly summarises the main points of new interpretations of the National Accounting Board, I-42 ‒ Provisioned Receivables in Foreign Currencies and I-43 ‒ Provided Prepayments Denominated…
The following article provides a brief summary of the main principles of the new interpretation of the National Accounting Board: I-41 “Customer Loyalty Programmes”.