{"id":9927,"date":"2025-09-24T08:50:34","date_gmt":"2025-09-24T06:50:34","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9927"},"modified":"2025-10-01T13:45:02","modified_gmt":"2025-10-01T11:45:02","slug":"current-amendment-to-the-accounting-act-changes-and-effective-dates","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/current-amendment-to-the-accounting-act-changes-and-effective-dates\/","title":{"rendered":"Current amendment to the Accounting Act: Changes and effective \u200edates? \u200e"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 2 September 2025, Act No. 316\/2025 Coll. was published in the Collection of Laws. Among other \u200ethings, it amends the existing Accounting Act (the \u201cAccounting Act\u201d). This amendment brings three \u200echanges, two of which are significant and affect most reporting entities. Although the amendment \u200eto the Accounting Act generally takes effect from 1 January 2026, the transitional provisions and the \u200ewording of certain sections make it less than straightforward to determine the exact date from \u200ewhich the amended provisions should be applied. Let us therefore look at when each change \u200ebecomes effective. \u200e<\/p>\n","protected":false},"author":117,"featured_media":9928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[648,40,8],"class_list":["post-9927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-accounting-act","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=9927"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9927\/revisions"}],"predecessor-version":[{"id":9962,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9927\/revisions\/9962"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9928"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}