27. 3. 2024
7. 9. 2020
7. 9.
2020
Main amendments to the Act on Accounting and the Commercial Code resulting from "Podnikatelske kilecko"
"Podnikatelske kilecko" introduced changes to several laws. Our accounting advisory experts focused on amendments related to increase in the criteria of size for financial statements to be audited and simplification of an increase in share capital from own resources.
Accounting News discusses amendments to two laws:
- Act No. 431/2002 Coll. on Accounting (Act on Accounting): increase in the criteria of size for financial statements to be audited (please note that the criteria of size were also increased as of 1 January 2020),
- the Commercial Code: simplification of an increase in share capital from own resources.
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