Decree No. 467 / 2013 Coll.
Decree amending Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entities accounting in the system of double accounting, as amended
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01.01.2014
31.12.2013
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467
DECLARATION
of 20 December 2013
amending Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entities accounting in the double accounting system, 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. and Act No. 304 / 2008 Coll., for the implementation of § 4 (8):
Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entrepreneurs accounting in the double accounting system, as amended by Decree No. 472 / 2003 Coll., Decree No. 397 / 2005 Coll., Decree No. 349 / 2007 Coll., Decree No. 469 / 2008 Coll., Decree No. 419 / 2010 Coll. and Decree No. 413 / 2011 Coll., is amended as follows:
1. in Article 1 (a), the words "and drawing up the annual report" shall be inserted after the words "drawing up the accounts."
2. in Article 1 (b), the words "Special Code" shall be replaced by the words "Income Tax Act";
footnote 1b is deleted.
3. In Article 1 (c), the word "material 'is inserted after the word" file'.
4. In Article 1 (d), the words "company or cooperative (hereinafter referred to as" company ") 'are replaced by the words" commercial corporation' and the words "company 'are replaced by the words" commercial corporation'.
5. in Article 1 (e) and (h), the word "company" shall be replaced by the words "commercial corporation."
6. In Article 1 (f), the word "undertaking 'is replaced by" business establishment or part thereof, in particular organisational units or branches ("business establishment') '.
7. In Article 1 (g), the word "undertaking 'is replaced by" business establishment'.
8. In Paragraph 2 (1), the words ", (d) to (i) and (l) 'and the words" and to the entities referred to in paragraphs 1 (2) (d) to (h) of the Act' are deleted.
9. In Article 3 (2), "(balance) 'and" (balance)' are deleted.
10. in Article 3 (4), the word "(balance)" shall be deleted;
11. in Article 3 (6) and (7), the word "(balance)" shall be deleted;
12. in Article 4 (1), (4) and (11), the word "(balance)" shall be deleted;
13. in Article 4 (2), (3), (6) and (8), the word "(balance)" shall be deleted;
14. in Article 4 (5), "(balance)" and "(balance)" shall be deleted;
15. in the first sentence of Article 4 (7), the words "starting business" shall be replaced by the words "creating an obligation to keep accounts," the words "(balance) shall be deleted, and the words" starting business "shall be replaced by the words" keeping accounts. "
16. In Section 4, at the end of paragraph 8, the words "except for the entries" A.V.1. Result of the current financial year / + - 'and "A.V.2. Decided on advances on the payment of the share of profit / - /"'.
17. in Article 4 (11), "A.V." is replaced by "A.V.1."
18. In Part Two of Title II and Sections 13 and 19, the word "(balance) 'is deleted.
19. In Section 5, the word "subscribers," is replaced by "subscribers and" and members of the cooperative "is replaced by" commercial corporations. "
20. Paragraph 6 (2) of the Introductory Part of the provision states: "A technical assessment of long-term intangible assets shall be considered as long-term intangible assets from the amount of the valuation determined by the entity for the reporting of individual fixed assets under" B.I. Long-term intangible assets "in paragraph 1, first sentence: '.
footnote 2a is deleted, including the footnote references.
21. in Article 6 (3) (a), the words "services and" shall be replaced by the words "services," the words "rent" shall be inserted after the words "and smolt" and the words "company" shall be replaced by the words "commercial corporation."
footnote 4 is deleted, including the footnote references.
22. in Article 6 (3) (d):
"(d) goodwill for the purposes of this decree, a positive or negative difference between the valuation of a business establishment acquired by the transfer or transfer for consideration, the deposit or valuation of assets and liabilities in the context of the transformation of a commercial corporation and the sum of its individually revalued components of assets reduced by the debt received. Goodwill shall be written off evenly within 60 months of the acquisition of the business establishment to the cost, in the case of a transformation of the business corporation, that goodwill shall be written off to the cost from the relevant date of conversion. The negative goodwill shall be amortised evenly within 60 months of the acquisition of the business establishment to yield, and in the event of the transformation of the business corporation, that goodwill shall be amortised to the proceeds from the relevant date of conversion. An entity may decide on the depreciation period of goodwill or negative goodwill for more than 60 months; the entity shall justify that fact in the notes in the financial statements. Any subsequent change in the purchase price of a business plant shall be adjusted to the value of goodwill or negative goodwill, without changing the depreciation period, '.
23. in Article 6 (7), the words "and pledges" shall be inserted after the words "long-term advance."
24. In Paragraph 7, at the end of paragraph 1, the sentence "This item does not include parts of land that are amortised and are recognised as assets or parts thereof under the headings" B.II.2. Construction ', "B.II.4. Cultivation units of permanent crops' and" B.II.6. Other fixed assets "referred to in paragraph 6 (a)."
25. in Article 7 (2), the following point (b) is inserted after point (a):
"(b) the right of construction if the entity's intention is not to carry out a construction satisfying the right of construction and is therefore not recognised as part of the valuation of the construction referred to in (a) or as part of the valuation under" C.I. Stocks, "';
Points (b) to (d) shall be renumbered (c) to (e).
26. in Article 7 (2) (e), the words "under special legislature.8)" shall be replaced by the words "; in the case of common parts of the real estate, paragraph 1 shall apply mutatis mutandis."
footnote 8 is deleted.
27. in Article 7 (3), the word "material" shall be inserted after the word "Separate" and the word "material" shall be inserted after the word "material."
28. in Article 7 (6) (b), the word "material" shall be inserted after the word "similar."
29. In Article 7, at the end of paragraph 6, the dot is replaced by a comma and the following point (c) is added:
"(c) material burdens on land and construction, except for the right of use, unless they are recognised as part of the valuation of item" B.II.2. Construction "or as part of the valuation under item" C.I. Stocks. "'
30. In Paragraph 7 (7) of the introductory part of the provision, the word "material" shall be inserted after the word "material," after the word "files" the word "material" shall be inserted, and after the word "evaluation," the words "from the amount of the valuation set out in Paragraph 47 (3) shall be inserted:"
footnote 3 is deleted, including the footnote references.
31. in Article 7 (7) (a):
"(a) the assets referred to in Paragraph 28 (5) of the Act, '.
32. in Article 7 (7) (b), the words "from the amount of technical assessment provided for by the Income Tax Act" shall be deleted;
33. In Paragraph 7 (9), the words "and the pledges" shall be inserted after the words "long-term advance."
34. In the first sentence of Article 7 (10), the words "undertaking or part thereof 'shall be replaced by the words" commercial establishment', the words "buy-in 'shall be replaced by the words" transfer or transfer for consideration', the words "company 'shall be replaced by the words" commercial corporation' and the words "liabilities taken over 'shall be replaced by the words" debts taken over'.
35. in the second and third sentences of Paragraph 7 (10), the words "undertaking or part thereof" shall be replaced by the words "business establishment" and the words "company" shall be replaced by the words "commercial corporation."
36. In the last sentence of Article 7 (10), the words "undertaking or part thereof 'are replaced by" business establishment'.
37. in Paragraph 8 (1), footnote 12a shall be deleted, including the footnote references;
38. in Article 8 (2) and (3), the word "Loans" shall be replaced by the word "Loans" and the word "Loans" shall be replaced by "Loans."
39. in Paragraph 8 (4), the words "and the pledges" shall be inserted after the words "long-term advance."
40. In Paragraph 9 (1) (g), the word "material" is inserted after the word "separate," the word "material" is inserted after the word "material."
41. in the first sentence of Article 9 (5), the words "including animals" shall be replaced by the words "and animals" and the words "and animals" shall be replaced by "real estate" and the words "real estate" shall be replaced by "real estate."
(42) In Article 9 (6), the words "and pledges" shall be inserted after the words "long-term advance."
43. In Paragraph 10 (2), the words "and securities transferred to the bank for the economy" shall be deleted.
44. in Paragraph 10 (5):
"(5) Item" C.II.4. Creditors' claims' include, in particular, claims on members of a trading corporation and those associated with a company, with the exception of those reported under other items. In particular, it shall contain claims equivalent to the amount of the prescribed loss compensation and claims on members of the company. '
45. in Paragraph 10 (6), the words "and debts" shall be inserted after the words "long-term advances," and the words "and pledges" shall be inserted after the word "advances."
46. In Paragraph 10 (8), the words "undertaking or parts thereof 'are replaced by" business establishment' and the words "lease 'are replaced by the words" pacht'.
47. in Article 11 (2), the words "members of the cooperative and members of the association" shall be deleted;
48. in Article 11 (3) and (4), "loans" is replaced by "loans."
49.Paragraph 11 (5) reads:
"(5) Heading" C.III.4 Credits for associates "contains in addition to the titles under" C.II.4. Receipts from members "in particular short-term loans to members of the commercial corporation and transfer of costs and revenues between members of the company '.
50. In Article 11 (7), the word "loans' is replaced by" loans'; the word "loans' is replaced by" loans'; the words "members of the cooperative and members of the association 'are deleted;
51. In the first sentence of Article 12 (2), the words "in particular cash 'shall be deleted, the words" cash' shall be inserted after the words "balances', the words" bank 'shall be deleted, the words "in particular in banks or in the case of savings and credit cooperatives' shall be inserted after the words" bank ', the words "savings and credit cooperatives' shall be deleted, the words" normal 'shall be deleted and the words "funds' shall be inserted after the word of the account.
52. in Paragraph 13 (4), the words "after legal and natural persons" shall be deleted;
53. In Paragraph 14 (1), the word "company 'is replaced by the word" corporation', the words "registered and unregistered capital of cooperatives' are deleted and the word" liabilities' is replaced by the word "debt '.
54. in Paragraph 14 (2), "companies" is replaced by "corporations."
55. in Article 14a (1) and (3), the word "company" shall be replaced by the words "commercial corporations" and the word "company" shall be replaced by the word "commercial corporation."
56. in Paragraph 14a (2), the word "company" is replaced by the words "commercial corporations."
57. The heading of Section 15 reads: "Profit funds."
58. In Article 15, the words "Reserves, indivisible funds and other funds' are replaced by the words" Funds' and the words "under the Commercial Code, where applicable 'are replaced by the words" in particular under the Commercial Corporation Act'.
(59) In Articles 17 (1) and 18 (1), the words' contains commitments' are replaced by 'contains debts'.
60. in Articles 17 (1) to (4) and (6), 18 (5) and 61a, the word "liability" shall be replaced by "debt" and the word "liabilities" shall be replaced by "debt."
61. in Article 17 (3) and (4), "loans" is replaced by "loans."
62.Paragraph 17 (5) reads as follows:
"(5) Item" B.II.4. The commitments to the shareholders "include, in particular, long-term debts in respect of the loans granted by the shareholders of the company and debts to the shareholders of the company. '
63. In Articles 17 (7), 39 (3), 60 (2), 61b (2) and 67 (2) (a) and (c), the word "liabilities" is replaced by "debts."
64. In the first sentence of Article 17 (8), the words "long-term liabilities' shall be replaced by the words" long-term debts'; the words "leases' shall be replaced by the words" loans'; the words "loans' shall be replaced by" debts'; the words "debts' shall be replaced by" debts'; the words "debts' shall be replaced by" debts'; the words "members of the cooperative and members of the association 'shall be deleted;
65.Paragraph 18 (3) reads as follows:
"(3) Item" B.III.4. Commitments to associates "includes similar items as" B.II.4. Liabilities to members "and in particular debts to members of the commercial corporation in the amount of their share of profits, debts to members of limited liability companies and commanditists of limited liability companies and members of cooperative companies in dependent activities, debts from subscribed shares and deposits and debts to members of joint venture companies. '
66. In Paragraph 18 (4), "liabilities' is replaced by" debts' and "liabilities' is replaced by" debts'.
67. in Paragraph 18 (5), the words "to the competent institutions" shall be deleted;
68. In Section 24, the words "and members of the cooperative 'and the words" companies and cooperatives' are replaced by the words "commercial corporations'.
69. In Paragraph 29, the word "dividends," is deleted.
70. In Section 32, the word "banking 'is deleted and at the end of the text of the paragraph the words" in particular banks or savings and credit cooperatives' are added.
71. In Paragraph 34, the words "bank charges' are replaced by the words" charges relating to the management of accounts in particular with banks or savings and credit cooperatives'.
72. In the first sentence of Paragraph 39 (1), the word "date 'is replaced by" day' and the words "surname 'are deleted.
73. In Paragraph 39 (4), "loans' is replaced by" loans'.
74. In Paragraph 39 (5) (a), "(balance)" is deleted.
75. in Paragraph 39 (6), the word "(balance)," "(balance)" and the word "bank," the word "commitment" shall be replaced by "debt" and the word "liabilities" shall be replaced by the word "debt."
76. In the first sentence of Article 39 (7), the words "claims and liabilities' are replaced by the words" claims and debts', the words "lease 'are replaced by the words" lease', the words "pledge or 'are deleted, the word" burden' is replaced by the words "right ', the words" balance sheet' are deleted, the words "hired undertaking or part thereof 'are replaced by the words" smuggled business' and the words "pension liabilities' are replaced by the words" pension debts'.
77.In Paragraph 39 (9) of the introductory part of the provision, the word "(balance)" shall be deleted.
78. In Paragraph 39 (9) (c) of the introductory part of the provision, the words "is a legal person" are replaced by the words "is not a natural person."
79.In Paragraph 39 (9) (c) (3), "relationship" is replaced by "ratio."
80. In Paragraph 39 (10) and (13) of the introductory part of the provision, the words "is a legal person" shall be replaced by the words "is not a natural person."
81. In the first sentence of Paragraph 39 (14), the words "in the context of their normal business activities' are deleted.
82. in Paragraph 40 (1), the word "ordinary" shall be deleted;
83.In Paragraph 40 (5), the word '(balance)' is deleted.
84. In Paragraph 41 (3), the word "loans' is replaced by" loans'.
85. in Article 43 (1), the words "dividend or" shall be deleted;
86. In Paragraph 43 (3), the words "dividends or, where applicable, dividends' are deleted.
87.In Paragraph 43 (4), the words "dividends or 'are deleted.
88. In Paragraph 43 (5), the words "dividends or 'are deleted.
89. In Paragraph 44 (2), "dividends" is replaced by "profit shares."
90. In Paragraph 47 (1) of the Introductory Part of the provision, the words "or parts thereof 'are inserted after the words" tangible property'.
91. in Paragraph 47 (1) (g), the word "or" shall be replaced by a comma, the words "or stingers" shall be inserted after the word "tenants" and the word "real estate" shall be replaced by "real estate."
92. In Paragraph 47, the dot is replaced by a comma at the end of paragraph 1 and the following point (l) is added:
"(l) the right of construction if the entity's intention is to implement a building complying with the right of construction and therefore the right of construction is not recognised under Paragraph 7 (2) (b) or is not part of the valuation under item" C.I. Stocks. "'
93. In Paragraph 47 (2) (b), the words "or stingers" shall be inserted after the word "hired" and the words "or smuggled."
94. In Article 47, at the end of paragraph 2, the dot is replaced by a comma and the following point (j) is added:
"(j) in the case of land declared under item" B.II.1. Land ": the costs associated with the acquisition of fixed tangible assets referred to in paragraph 1, recorded under item" B.II.2. Construction, "" B.II.4. Production units of permanent crops "and" B.II.6. Other fixed assets "pursuant to § 7 (6) (a)."
95. In Paragraph 47, the following paragraph 3 is inserted after paragraph 2:
"(3) Technical evaluation means interference in the assets entered into use which results in a change in its purpose or technical parameters, or an extension of the equipment or the applicability of the property, including superstructures, ports and building modifications, where the costs incurred are measured by an entity for the reporting of individual fixed assets under" B.I. Long-term intangible assets' (Section 6 (1), first sentence) and "B.II.3. Separate tangible movable goods and sets of tangible movable goods" or, in the case of assets reported under "B.II.2. Construction", the costs incurred shall be significant in relation to the cost or replacement cost of the individual construction. If the construction is valued in accordance with Paragraph 25 (1) (k) of the Act, then the entity is reasonable in determining the materiality threshold. The costs incurred in the technical assessment shall be the sum of the costs of the completed intervention of individual fixed assets for the accounting year. ';
Paragraphs 3 to 7 shall be renumbered paragraphs 4 to 8.
96. In Paragraph 47 (4), the sentence "In the case of a real-estate cultural monument and a church building, which is valued in accordance with Paragraph 25 (1) (k) of the Act, the valuation shall not be increased by technical evaluation; this technical assessment shall be written off separately. ';
97. In Paragraph 47, the following paragraphs 6 to 9 are inserted after paragraph 5:
"(6) If the right of construction is linked to several constructions, a proportion of the value of the construction right shall be included in the costs associated with the acquisition of the construction; Paragraph 61a (3) and (4) shall apply mutatis mutandis.
(7) In the case of the acquisition of the construction right after its entry into use pursuant to § 7 (11), the costs related to the acquisition of the construction right are included in the evaluation of the technical evaluation of the construction pursuant to § 47 (3).
(8) In the event of the demise of a building complying with the law of the building, the right of the building, which is part of the valuation of the building, shall not be excluded; The provisions on the fulfilment of accounting methods in connection with the fulfilment of Paragraph 26 (3) of the Act are therefore not affected.
(9) If the right of construction is terminated before the period for which the right of construction is established, and the new right of construction is established for the benefit of the same entity, the right of construction which has been terminated or, where appropriate, of construction complying with the right of construction, and Paragraph 47 (1) (f) shall apply mutatis mutandis. ';
Paragraphs 6 to 8 shall be renumbered paragraphs 9 to 12.
98. In Section 48, footnote 15 is deleted.
99. In Paragraph 49 (1), "loans" is replaced by "loans."
100. In Paragraph 49 (3), "3 'is replaced by" 4'.
101. In sections 54 and 54a, the word "company 'is replaced by the words" commercial corporation'.
102. In Article 54, the word "company 'and the word" company' are replaced by the word "commercial corporation 'and the word" company' are replaced by the word "commercial corporation '.
103. In Article 54 (6), "at date 'is replaced by" at date';
104. In Sections 54a and 54b, the words "company" and "company" are replaced by the words "commercial corporation."
105. In the first sentence of Paragraph 56 (1), the words "or parts thereof 'shall be inserted after the words" property'.
106. In Paragraph 56 (2) (e), the word "material 'is inserted after the word" file' and after the word "compiled from '.
107. In Paragraph 56, the following paragraph 4 is inserted after paragraph 3:
"(4) If the expected use of the construction is less than the agreed time for which the construction right is set up, the entity shall take into account in the depreciation plan the possible value of the construction right in the decommissioning of the construction. If the agreed time for which the right of construction is set up is shorter than the expected period of use of the construction corresponding to the right of construction, the entity shall take this fact into account in the depreciation plan, if any, when the construction is disposed of at the residual value of the construction in accordance with paragraph 3. ';
Paragraphs 4 to 10 shall be renumbered paragraphs 5 to 11.
108. In Paragraph 56 (6), the words "share 'are replaced by" v'.
109. In Paragraph 56 (9), the word "property 'is replaced by" immovable property' and the words "acquired property shall be accounted for by date 'are replaced by the words" it shall be charged on date'.
110. In Paragraph 56 (10), the words "the lease of an undertaking or part thereof 'are replaced by the words" the ownership of a business establishment'.
111. In Paragraph 56 (11) of the Introductory Part of the provision, the word "further 'is deleted.
112. In Article 56 (11), the following point (a) is added:
"(a) land."
Points (a) to (g) shall be renumbered (b) to (h).
113. In Article 56 (11) (b), the word "material 'is inserted after the word" similar'.
114. In the first sentence of Paragraph 57 (1), the word "liabilities' is replaced by" debts' and the word "date 'is replaced by the word" day'.
115. In Article 58 (2), the words "and debtors' shall be inserted after the words" advances'.
116. In Article 58 (3), the words "accounted for through balance sheet accounts for mutual recognition of claims and liabilities' are replaced by the words" netting accounts' and the words "and commercial 'are deleted.
117. In Paragraph 58, the words "through balance sheet accounts of claims and liabilities' shall be added at the end of the text of paragraph 3.
118. In Paragraph 59, the word "commitment 'is replaced by" debt' and the word "commitment 'is replaced by" debt'.
119. In Paragraph 59 (3), the word "(balance) 'is deleted.
120. in Paragraph 61 (1) (a), the word "material" shall be inserted after the word "file."
121. In Section 61a, paragraphs 3 and 4 are added:
"(3) The proportion of the total cost or replacement price, as referred to in paragraphs 1 and 2, shall be based on the valuation of all components of the property by the expert or by a qualified estimate.
(4) Paragraphs 1 to 3 shall apply mutatis mutandis to the acquisition of more than one part of the property. ';
122. In Paragraph 61b (1), the words "under the special legislation 16b) (hereinafter referred to as" tax records ")," including footnote 16b, the word "liabilities" shall be replaced by the word "debts" and the words "lease with subsequent purchase of chartered tangible assets" shall be replaced by "leasing."
123. In Paragraph 61b (3), "liabilities' is replaced by" debts' and "lease with subsequent purchase of chartered tangible assets' is replaced by" leasing '.
124. In Article 63 (8), the words "and liabilities' are deleted and the words" dividends' are replaced by the words "profit shares'.
125. In Paragraph 67 (2) (b), the words "and debts' and the words" loans' are replaced by the words "loans'.
126. In Paragraph 67 (2) (e), "financial liabilities' is replaced by" debt 'and "liabilities' is replaced by" debt '.
127. In Annex 1 to TOTAL Assets and Liabilities, the entries "C.II.4. Claims on associates, members of the cooperative and participants in the association '," C.III.4. Claims on members, members of the cooperative and participants in the association "words', members of the cooperative and participants in the association 'are deleted and under" B.II.4. Liabilities to members, cooperative members and members of the association' and "B.III.4. The commitments to the members of the cooperative and to the members of the association" the words "the members of the cooperative and the participants of the association 'shall be deleted.
128. Total item "B.II.3. in Annex 1 to Assets Separate movable goods and sets of movable goods' read:" B.II.3. Separate tangible movable goods and sets of tangible movable goods' and item "B.III.4. Loans and loans - controlled or controlling person, material influence 'shall read" B.III.4. Loans and loans - controlled or controlling person, material influence'.
129. TOTAL, in Annex 1 to Liabilities, the item "A.II.1. Emission commitments' reads:" A.II.1. Ažio ', "A.III. Reserves, indivisible funds and other profit funds' reads:" A.III. Profit funds' and "A.III.1. The legal reserve / Indivisible fund shall read" A.III.1. Reserve fund '.
130. TOTAL in Annex No 1 LIABILITIES under "A.II.4. Valuation differences in the revaluation of companies", "A.II.5. Differences from company transformation" and "A.II.6. Valuation differences in company transformation" company 'are replaced by "commercial corporations'.
131. In Annex 1, TOTAL, the entry "A.V. Result of the current accounting year / + - / 'is replaced by the following:
"A.V.1. Result of the current financial year / + / '
"A.V.2. Decided on advances to pay the share in profit / - /. '
132. In Annex 2, entry "C.2. The remuneration to the members of the bodies of the company and the cooperative 'shall read:
"C.2. Remuneration to members of commercial corporations'.
133. In Annex 4, Accounting Class 3 - Settlement relations with the accounting group "35 - Claims on members of the association, on members of the association and on members of the cooperative" words', on participants in the association and on members of the cooperative 'and in the accounting group "36 - Liabilities to members of the association and members of the cooperative', the words" to members of the association and to members of the cooperative 'are deleted.
134. In Annex 4, Accounting Class 4 - Capital accounts and long-term liabilities, the accounting group "42 - Reserves, indivisible funds and other profit and loss funds, and the results transferred," reads:
"42 - Profit and carried forward results'.
Transitional provisions
1. The provisions of Decree No 500 / 2002 Coll., as effective from the date of entry into force of this Order, shall apply for the first time in the accounting year beginning on or after 1 January 2014, unless otherwise specified in the following paragraph.
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Regulation Information
| Citation | Decree No. 467 / 2013 Coll., amending Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entrepreneurs accounting in the dual accounting system, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2013 |
|---|---|
| Effective from | 01.01.2014 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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