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Important Changes in Accounting, Reporting, Auditing, Taxation and New Obligations of Business Entities in the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10236334" target="_blank" >RIV/61989100:27510/17:10236334 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Important Changes in Accounting, Reporting, Auditing, Taxation and New Obligations of Business Entities in the Czech Republic

  • Original language description

    This paper lists some of the important changes in accounting, reporting, auditing, taxation including new obligations of business entities in the Czech Republic from 1 January 2016 and from 1 January 2017. It mainly defines changes which were made under the Act No. 221/2015 Sb. and probably represented the most extensive amendment to the Act No. 563/1991 Sb., on accounting, in the Czech Republic over the past few years. Changes were made in accordance with requirements and obligations of EU member states to transpose the Directive 2013/34/EU, which deals with financial statements into their national legislation. Other changes mentioned in the paper follow from the recodification of private law and other amendments of accounting and tax legislation such as Act. No. 586/1992 Sb., on income tax, Act No. 235/2004 Sb., on value added tax, Act No. 93/2009 Sb., on auditors, ActNo. 112/2016 Sb., on registration of sales and others. These changes should mainly contribute to greater effectiveness of the authorities as well as greater trust in the respect for law in the Czech Republic.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>ost</sub> - Miscellaneous article in a specialist periodical

  • CEP classification

  • OECD FORD branch

    50205 - Accounting

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2017

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Transactions of the Universities of Košice

  • ISSN

    1335-2334

  • e-ISSN

  • Volume of the periodical

    neuveden

  • Issue of the periodical within the volume

    1

  • Country of publishing house

    SK - SLOVAKIA

  • Number of pages

    7

  • Pages from-to

    1-7

  • UT code for WoS article

  • EID of the result in the Scopus database