Decree No. 478 / 2003 Coll.
Decree amending Decree No. 506 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities National Property Fund of the Czech Republic and Land Fund of the Czech Republic
Valid
Order
Effective from 01.01.2004
Text versions:
01.01.2004
31.12.2003
478
DECLARATION
of 17 December 2003
amending Decree No. 506 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities of the National Property Fund of the Czech Republic and the Land Fund of the Czech Republic
The Ministry of Finance provides, pursuant to § 37b, for the implementation of § 4 paragraph 8 and § 28 paragraph 1 of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., (hereinafter referred to as "the Act"):
Decree No. 506 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities of the National Property Fund of the Czech Republic and the Land Fund of the Czech Republic, is amended as follows:
1.
The decree shall specify:
(a) the extent and method of drawing up the accounts;
(b) the layout, labelling and content of the items of assets and other assets, liabilities and other liabilities in the accounts;
(c) the layout and content of the explanatory and supplementary information in the Annex in the financial statements;
(d) the indicative chart of accounts; and
(e) accounting methods. ';
2. In the heading of Part Two, "Paragraph 18 (4) 'is replaced by" Paragraph 4 (8)'.
3. Head title The second part also reads: "SCOPE AND METHOD OF CONSTRUCTION OF ACCOUNTS '.
4. The heading of Title III of Part Two reads: "ARRANGEMENTS AND DETERMINATION OF EXPLANATORY AND ADDITIONAL INFORMATION IN THE ANNEX TO THE ACCOUNT '.
5. In the title of the head Part Three, "Section 14 (1) 'is replaced by" Section 4 (8)';
6. In Title II, Part Three, "AND THEIR USE 'is deleted and" paragraph 2' is replaced by "paragraphs 8 and 28 (1) '.
7. In the second sentence of Paragraph 16 (3), the words "based on the entity's internal rules' are deleted.
8. In the second sentence of Article 19 (1), the words "and receivables for trading 'shall be inserted after the words" papers'.
Transitional provisions
The accounts for the financial years started before this decree is effective shall be drawn up in accordance with existing legislation.
Efficacy
This Decree shall take effect on 1 January 2004.
Minister:
Sobotka v. r.
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Regulation Information
| Citation | Decree No. 478 / 2003 Coll., amending Decree No. 506 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities of the National Property Fund of the Czech Republic and the Land Fund of the Czech Republic |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2003 |
|---|---|
| Effective from | 01.01.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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