Decree No. 72 / 1952 Coll.
Order on the effectiveness of accounting policies for certain headings of accounting units
Valid
Effective from 01.01.1953
72.
Government Decree
of 8 December 1952
on the effectiveness of accounting policies for certain headings of the entities.
By order of 25 November 1952, the Government of the Republic of Czechoslovakia laid down in Article 100 of Decree No. 41 / 1952 Coll., laying down the principles for accounting records (accounting principles):
a) Government Decree No. 41 / 1952 Coll. takes effect on 1 January 1953 for:
1. national industrial enterprises in individual ministries;
2. construction and assembly organisation in the field of individual ministries, if they are national enterprises;
3. national road management and management enterprises;
4. national holdings of agricultural holdings in the branch of the Ministry of Agriculture, except machinery and tractor stations and their repair and agricultural holdings in the branch of the Ministry of National Defence;
5. Railways and industrial enterprises of the Ministry of Railways and Railways in the Ministry of Fuel and Energy;
6. supply and marketing organisations in the field of individual ministries,
7. national enterprises of internal trade (including joint catering) in the field of individual ministries,
8. National purchasing undertakings,
9. foreign trade and international shipping undertakings;
10. all entities superior to the undertakings and organisations referred to in Nos 1 to 9 in respect of accounting records relating to those undertakings and organisations;
if such undertakings and organisations are not in liquidation on 1 January 1953, or if they are not bound by a decision on that date to be disposed of or converted into a new branch to which another schedule of accounts applies or will apply.
(b) The Minister of Finance is empowered to decide in doubt whether an individual undertaking or organisation belongs to the headings listed under (a) 1 to 9.
Zaporocký v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 72 / 1952 Coll., on the effectiveness of accounting principles for certain headings of accounting units |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.12.1952 |
|---|---|
| Effective from | 01.01.1953 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0