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2018
Accounting Advisory News January 2018
Amendments to several accounting regulations for entrepreneurs – the Accounting Procedures for Entrepreneurs and decrees on financial statements of entrepreneurs – were adopted in December 2017.
Most of these changes follow up on amendments to the Commercial Code concerning a capital fund from contributions from shareholders/partners (accounting legislation refers to the term "other capital funds") introduced by Act No. 264/2017 Coll. of 12 October 2017.
Now it is time for lower-level legislation, in which the aforementioned changes had to be reflected, namely:
- Decree on the Accounting Procedures for Entrepreneurs was amended by Decree of the Finance Ministry of the Slovak Republic No. MF/14776/2017-14 of 6 December 2017;
- Decree on Financial Statements of Large Accounting Entities and Public-Interest Entities was amended by Decree of the Finance Ministry of the Slovak Republic No. MF/14770/2017-14 of 6 December 2017;
- Decree on Financial Statements of Small Accounting Entities was amended by Decree of the Finance Ministry of the Slovak Republic No. MF/14774/2017-14 of 6 December 2017;
- Decree on Financial Statements of Micro-Accounting Entities was amended by Decree of the Finance Ministry of the Slovak Republic No. MF/14775/2017-14 of 6 December 2017.
You can find more information in News 2018/01
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