Transposition of the directive 2013/34/EU into the Czech accounting legislativ

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26968631%3A_____%2F16%3AN0000016" target="_blank" >RIV/26968631:_____/16:N0000016 - isvavai.cz</a>
Result on the web
<a href="http://www.bivs.cz" target="_blank" >http://www.bivs.cz</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Transposition of the directive 2013/34/EU into the Czech accounting legislativ
Original language description
Starting January 1, 2016, or during the calendar year of 2016, the EU Member States will be applying the Directive 2013/34/EU of the European Parliament and of the Council for their financial statements for the first time. This Directive replaces the Fourth Council Directive of the EU and enables reducing the administrative burden for micro-, small and medium-sized undertakings. It is extended by including a regulation of consolidated financial statements (This Directive replaces the Sevebth Council Directive of the EU). It also defines categories of undertakings and establishes the fundamental principles they are based on. It modifies the contents and structure of the accounting reports layouts, modifies the measurement of internally produced output. It introduces the management report and the consolidated management report as well as a separate annual report for large undertakings and public-interest entities which are active in the extractive industry or logging of primary forests.
Czech name
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Czech description
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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