Tři změny zákona o účetnictví v důsledku legislativních změn v závěru roku 2023
Three changes to the Accounting Act as a result of legislative changes at the end of 2023
Author(s): Dana BárkováSubject(s): Business Economy / Management, Political economy, Financial Markets, Public Finances, Accounting - Business Administration, EU-Legislation, Administrative Law
Published by: Univerzita Palackého v Olomouci
Keywords: accounting; accounting currency; sustainability reporting; report on income tax information
Summary/Abstract: The article focuses on three changes that were included into Czech law on con¬solidation of public finance - accounting currency other than Czech crown, sustainability reporting, and report on income tax information. Reasons for all these changes are briefly evaluated. The article compares how systematically the new provisions were added to European Accounting Directive, Czech Accounting Act, and the proposed new Czech Accounting Act.
Journal: Acta Iuridica Olomucensia
- Issue Year: 19/2024
- Issue No: 2
- Page Range: 105-121
- Page Count: 17
- Language: Czech
