Decree No. 310 / 2020 Coll.
Decree of the Ministry of Finance amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended
Valid
Order
Effective from 01.01.2021
Text versions:
01.01.2021
08.07.2020
310
DECLARATION
of 30 June 2020
amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended
The Ministry of Finance provides pursuant to § 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., Act No. 304 / 2008 Coll., Act No. 221 / 2015 Coll. and Act No. 462 / 2016 Coll., to implement Sections 4 (8) and 24 (5):
Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended, as amended by Decree No. 435 / 2010 Coll., Decree No. 403 / 2011 Coll., Decree No. 436 / 2011 Coll., Decree No. 460 / 2012 Coll., Decree No. 473 / 2013 Coll., Decree No. 301 / 2014 Coll., Decree No. 369 / 2015 Coll., Decree No. 273 / 2017 Coll., and Decree No. 397 / 2017 Coll., is amended as follows:
1. in Articles 43 (2) (b) and 43 (5) (a) and (h), the words "increase or decrease" shall be replaced by "amendments."
2. In Article 43 (3), the words "and to the balance sheet items' shall be added at the end of point (a). Receipt account of state organisational units'," C.IV.2. Special expenditure account 'and "C.IV.3 State Budget Management Account"'.
3. In Paragraph 43 (3), the words "where profit is reported with a negative sign and loss with a positive sign 'shall be added at the end of the text in point (e).
4. In Article 43 (4) (a), the word "movements' is replaced by the words" changes in condition 'and the words "resulting in increases or reductions' are replaced by the words" were caused by increases or reductions'.
5. in Article 43 (4) (b) to (e), the words "increase or decrease" shall be replaced by the words "changes in the state of the funds caused by increases or reductions."
6. in Article 43 (6) (a), the words "an increase or decrease in the state of the funds caused by a change in the structure and by an increase or decrease in the state of the equity and long-term liabilities" shall be replaced by the words "changes in the state of the funds caused by an increase or reduction in the state of the equity, long-term liabilities and long-term claims."
7. In Paragraph 43 (6) (b), the words "increases or reductions' are replaced by the words" changes', the words "due to change in structure and 'are replaced by the words" that have been caused' and the words "and the funds of an entity under Paragraph 27 'are added at the end of the letter.
8. in Article 43 (6) (c) and (d), the words "increase or decrease" shall be replaced by the words "changes in the state of the funds caused by increases or reductions."
9. in Paragraph 43 (7) (a), the words "total increase or reduction" shall be replaced by "overall change."
Transitional provisions
1. For the accounting period beginning before 1 January 2021, Decree No. 410 / 2009 Coll., as effective before the date of entry into force of the Decree, shall apply.
2. Paragraph 43 (6) (b) of Decree No 410 / 2009 Coll., as effective from the date of entry into force of this Order, may be used by entities already in the financial statements drawn up on 31 December 2020.
Efficacy
This Decision shall enter into force on 1 January 2021.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 310 / 2020 Coll., amending Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.07.2020 |
|---|---|
| Effective from | 01.01.2021 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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