Amendments to accounting legislation in 2010 and from 1 January 2011
Newsflash - January 2011
As at 31 December 2011, Amendment to the Decree of the Ministry of Finance No. 4455/2003-92 on the Financial Statements came into effect.
Act No. 431/2002 Coll. on Accountingas amended (hereafter referred to as the鈥濧ct on Accounting鈥�) has been amendedby Act No. 504/2009 Coll., whichentered into force on 1 January 2010.
The amendment to the Act onAccounting was not extensive, but it concerned several key provisions, for example, the instances of merger, amalgamation into a separate accounting entity and demerger, audit of financial statements by an auditor, publication of financial statements, valuation of PPP projects, and so forth. This amendment was discussed in the December 2009 Newsflash.
Newsflash is available also in Slovak and version.
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