K účetnímu oceňování kulturních památek, sbírek muzejní povahy, předmětů kulturní hodnoty a církevních staveb
To Accounting Valuation of Cultural Heritage, Nature of Museum Collections, Objects of Cultural Value and Ecclesiastical Buildings

Summary/Abstract: According to Act No. 304/2008 Coll. Amending Act No. 563/1991 Coll. Accountancy, owners or managers of cultural sites, nature of museum collections, objects of cultural values and religious buildings are required to keep assets in the accounts as well as cultural heritage and the nature of museum collections of objects of cultural value. This certainly has improved registration. However, there are still many reasons why a given topic continues to discuss possibilities for further development. The paper is devoted to the amendment of laws and certain moments relating to registration and conditions of this kind of property valuation. This paper aims to present the proposed modifications, discuss their current form, the application of basic accounting principles, compliance with fair and honest picture of accounting and need to emphasize the practical importance of this kind of property for development of the region.

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