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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Transactions of the Universities of Košice

ISSN

1335-2334

e-ISSN

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Svazek periodika

neuveden

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

7

Strana od-do

1-7

Kód UT WoS článku

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EID výsledku v databázi Scopus

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