Changes in Accounting Legislation as of 31 December 2014 and 1 January 2015
Changes in Accounting Legislation
Decree of the Slovak Finance Ministry No. 4455/2003-92 on Financial Statements of Entrepreneurs was amended on 24 September 2014.
Changes have primarily been made to the structure of the balance sheet and income statement (there are new forms for them) and the content of information in the notes to financial statements. These changes will enter into force on 31 December 2014. This means that they will influencefinancial statements as of 31 December 2014.
Based on Act No. 333/2014 Coll. of 30 October 2014, Act No. 431/2002 Coll. on Accounting (hereafter referred to as the "Act on Accounting") has been amended as well.These changes will enter into force on 1 January 2015. This means that they will have no impact on financial statements as of 31 December 2014.
Most of these changes were made on the basis of the Slovak Republic's obligation to implement Directive No. 2013/34/EU on individual and consolidated financialstatements.
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