Decree No. 99 / 1953 Coll.
Order on the effectiveness of accounting policies for other headings of the entities
Valid
Effective from 28.12.1953
99.
Government Decree
of 19 December 1953
on the effectiveness of accounting policies for other headings of the entities.
By order of 8 December 1953, 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):
Government Decree No. 41 / 1952 Coll. takes effect on 1 January 1954 for:
1. local industry enterprises;
2. the organisation of cooperative production,
3. machinery and tractor stations,
4. national enterprises of the Czechoslovak State Automotive Transport, national enterprises of the navigation and operating units of the main civil aviation administration of the Ministry of Transport,
5. operational and economic organisation in the Ministry of Communications,
6. undertakings of the municipal and residential economy,
7. organisation of consumer cooperatives,
8. Czechoslovak State Bank, Investment Bank and state savings banks,
9. State Insurance and First Czech Insurance Company, Acc. Company,
10. Ministries, other central and other offices, national committees, regional courts, prosecutors and other budgetary organisations,
11. Headquarters of Bar and Law Councils,
12. other undertakings, organisations and establishments designated by the Minister for Finance;
where such undertakings, organisations and establishments are not in liquidation on 1 January 1954, or are not bound by a decision on that date to be liquidated or converted into a new unit to which another chart of accounts applies or will apply.
Dr Dolansky v. r.
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Regulation Information
| Citation | Decree No. 99 / 1953 Coll., on the effectiveness of accounting principles for other headings of accounting units |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1953 |
|---|---|
| Effective from | 28.12.1953 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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