Decree No. 86 / 1980 Coll.
Decree of the Federal Ministry of Finance amending and supplementing Decree No 154 / 1971 Coll., on Accounting
Valid
Effective from 01.01.1981
86
DECLARATION
Federal Ministry of Finance
of 17 June 1980
amending and supplementing Decree No 154 / 1971 Coll., on Accounting
In agreement with the Federal Statistical Office pursuant to § 35 (3) of Act No. 21 / 1971 Coll., the Federal Ministry of Finance provides:
Decree of the Federal Ministry of Finance No. 154 / 1971 Coll., on Accounting, is amended as follows:
Article 18 (1) reads as follows:
"(1) The admissibility of operations shall be subject to review for accounting documents verifying the acquisition of investments, the acquisition of items of gradual consumption with the exception of small items and short-term items of up to 3000 CZK per subject matter, the clearing of future costs into the cost of activities, the creation of provisions for future expenditure, other personnel costs, the other use of economic result and the drawing-up of the fund of cultural and social needs. In the case of other operations, their admissibility shall be checked only in cases to be determined in writing by the head of the organisation or, where appropriate, by the authority superior to the organisation. ';
2. In Paragraph 18, the following paragraph 2 is inserted after paragraph 1:
"(2) The Head of Organisation shall, in accordance with the provisions of Paragraph 17 (1), delegate to staff competent to carry out such checks by examining the admissibility of operations. ';
Paragraph 2 shall become paragraph 3.
This Decree shall take effect on 1 January 1981.
Minister:
Lér CSc.
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Regulation Information
| Citation | Decree No. 86 / 1980 Coll., amending and supplementing Decree No. 154 / 1971 Coll., on Accounting |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.07.1980 |
|---|---|
| Effective from | 01.01.1981 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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