Decree No. 411 / 2017 Coll.
Decree amending Decree No. 270 / 2010 Coll., on the inventory of assets and liabilities, as amended
Valid
Order
Effective from 01.01.2018
Text versions:
01.01.2018
07.12.2017
411
DECLARATION
of 1 December 2017
amending Decree No. 270 / 2010 Coll., on the inventory of assets and liabilities, 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., for implementation of § 4 (8), § 29 (4) and § 30 (9):
Decree No. 270 / 2010 Coll., on the inventory of assets and liabilities, as amended by Decree No. 372 / 2015 Coll., is amended as follows:
1. in Article 2 (e), the words "the list of all inventory inventories, additional inventory inventories, inventory entries and inventory conclusions" shall be deleted;
2. in Article 2 (h), in the part of the sentence in front of the semicolon, the word "or" shall be replaced by a comma and the words "or simplified inventory" shall be inserted after the words "additional inventory";
3. in Article 2 (k), the words "simplified inventory" shall be inserted after the words "additional inventory inventory."
4. In Article 2, at the end of point (o), the dot is replaced by a comma and the following points (p) and (q) are added:
"(p) a simplified inventory of the activity carried out in the inventory of other liabilities reported per item under headings C.I. and C.II. of the balance sheet, with the exception of item C.I.3. which are necessary for the preparation of simplified inventories;
(q) a simplified inventory of the accounting records by which the selected entity demonstrates at least the gains and losses in other liabilities for the financial years that have been identified by the simplified inventory. "
5. In Article 3 (1) of the Introductory Part of the provision, the words "simplified inventories' are inserted after the words" additional inventories'.
6. in Article 3 (1) (h), the words "simplified inventories" shall be inserted after the words "additional inventories."
7. in Article 3 (1) (n), the words "simplified inventory" shall be inserted after the words "additional inventory."
8. In Article 3 (2), the words "where these do not result from an internal regulation or other documentation 'shall be added at the end of the text of point (b).
9. In Article 3, the following paragraph 5 is added:
"(5) The Annex to the inventory report shall include a list of inventory inventories, additional inventory inventories, simplified inventory inventories, inventory entries and inventory conclusions, unless these elements derive from an internal regulation or other documentation. ';
10. in Article 5 (3), the word "a" shall be replaced by a comma, the words "and simplified inventory inventories" shall be inserted after the words "additional inventory inventories" and the words "unless these elements derive from internal regulation or other documentation" shall be added at the end of the text of the paragraph.
11. In Section 8, "a 'is replaced by" a' and "an additional inventory 'is inserted after" an additional inventory'.
12. in Article 8 (1), "a" is replaced by "comma," and "additional inventory" is inserted after "additional inventory";
13. in Paragraph 8 (2) of the introductory part of the provision, the word "a" is replaced by a comma and the words "and simplified inventories" are inserted after the words "additional inventories."
14. in Article 8 (2) (c), the word "or" shall be replaced by a comma and the words "or a simplified inventory shall be added at the end of the text of the letter."
15. in Paragraph 8, the dot is replaced by a comma at the end of paragraph 2 and the following point (k) is added:
"(k) in the case of a simplified inventory of the addition and loss of other liabilities identified by the simplified inventory, including the initial and final stocks."
16. in Paragraph 8 (3), the words "where these do not result from an internal regulation or other documentation" shall be added at the end of the text of point (a).
17. in Paragraph 8 (4), the words "where these do not result from an internal regulation or other documentation" shall be added at the end of the text of point (b).
18. In Article 8, the following paragraph 5 is inserted after paragraph 4:
"(5) The Annex to the simplified inventory shall include at least a list of all inventory records that have been used in the identification of additions and losses, provided that these do not result from an internal regulation or other documentation. ';
Paragraph 5 shall become paragraph 6.
19. in Article 8 (6), "i" is replaced by "comma," and "additional inventory" is replaced by "simplified inventory."
Transitional provisions
1. For the accounting period beginning before 1 January 2018, Decree No. 270 / 2010 Coll., as effective before the date of entry into force of the Decree, shall apply.
2. An entity may apply the provisions of Decree No. 270 / 2010 Coll., as effective from the date of entry into force of the Decree, to inventory assets and liabilities related to the financial year 2017.
Efficacy
This Decision shall enter into force on 1 January 2018.
Minister:
Ing. Busy v. r.
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Regulation Information
| Citation | Decree No. 411 / 2017 Coll., amending Decree No. 270 / 2010 Coll., on the inventory of assets and liabilities, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.12.2017 |
|---|---|
| Effective from | 01.01.2018 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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