Amendment Of The Decree Implementing The Law On Accounting For Entrepreneurs

Original Language Title: změna vyhlášky k provedení zákona o účetnictví pro podnikatele

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413/2011 Sb.



The DECREE



of 13 June. December 2011,



amending Decree No. 500/2002 Coll., which implements certain

the provisions of Act No. 563/1991 Coll., on accounting, as amended,

regulations for accounting units, which are the business relation

the system of double-entry accounting, in the wording of later regulations



The Ministry of Finance shall determine in accordance with section 37b of paragraph 1. 1 of Act No. 563/1991

Coll., on accounting, as amended by law No 437/2003 Coll. and Act No 304/2008

Coll., to implement section 4, paragraph 4. 8:



Article. (I)



To change the order



Decree No. 500/2002 Coll., which implements certain provisions of the Act

No. 563/1991 Coll., on accounting, as amended, for the accounting

the units that are in the system of double-entry business relation

accounting, as amended by Decree No. 472/2003 Coll., Decree No. 397/2005

Coll., Decree No 349/2007 Coll., Decree No 469/2008 Coll. and Decree No.

419/2010 Coll., shall be amended as follows:



1. In section 1, at the end of subparagraph (b)) shall be replaced by a semicolon and the following dot

the letter c) to (h)) are added:



"(c)) the costing method for the acquisition of movable property with separate file

technical-economic determining;



(d) valuation method) in converting company or cooperative (hereinafter referred to as

"the company") in accordance with the law governing the transformation of companies

and cooperatives (hereinafter referred to as "the law of transformation"), including the modifications carried out in the

the transformation of the company on the date of registration in the commercial register with the effects

from the vesting date;



(e) the opening balance sheet) the Assembly method for the conversion of the company;



(f)) in a cross-border conversion or transfer of the undertaking;



(g)) method of valuation in the acquisition of more than one component of the asset transfer or

the transition, including the possibility of the use of the method of valuation under section 24, paragraph. 3

(a). and point 1) in the case of cross-border conversion, deposit, or sales

the undertaking;



h) valuation of assets and liabilities of the company, including the moment when conversion

fair value accounting. ".



2. In section 6 (1). 3 (b). (d)) the first sentence, the words ", with the exception of the changes

legal forms, ' shall be deleted.



3. In section 6 (1). 3 (b). (d)) the third and fourth sentence, the words "or from the

the vesting date of conversion "shall be deleted and the end of the third sentence, the words

"in the case of the conversion of the company's goodwill to the depreciated cost

Since the date of conversion ", and at the end of the fourth sentence, the words",

in the case of conversion of the company with this goodwill to income from the depreciated

the vesting date of conversion ".



4. In article 7 (2). 6 (a). and the number "3)" is replaced by the number "4".



5. In article 7 (2). 10 the first sentence, the words ", with the exception of changes of the legal

forms, ' shall be deleted, in the second and third sentence, the words "or from the vesting date

the conversion of ' shall be deleted and the end of the second sentence, the words ", in the case of

the transformation of the company, this valuation difference to acquired property

depreciated to costs from the vesting date of conversion ", and at the end of the third sentence,

the words "in the case of conversion of the company with this value

the difference to acquired assets depreciated to revenues from the vesting date

conversion ".



6. In article 11, paragraph 5, the following paragraph 6 is added:



"(6) the entry" URC.III. 6. State – tax receivables ' includes in particular

receivables arising from direct and indirect taxes and tax paid

backups. If a business unit under section 16(1). 3 posts the provision for tax

of the revenue, gives the item "URC.III. 6. State-tax receivables "in the

of the total amount, but reduced by the estimated tax to the amount paid by the

prepaid income tax. The entity shall describe this fact in the annex

in the financial statements ".



Paragraph 6 is renumbered as paragraph 7.



7. In section 14a paragraph. 1 the first sentence, the words "valuation differences in application of the

the real value in converting the business unit "shall be replaced by the words" the differences

between the valuation of assets and liabilities in the accounts of the company the accounting unit

or through the divestment of business units distributed and valuation of assets in the

the conversion of the company according to the law on the transformation of the balance sheet for the

the award ".



8. In section 14a paragraph. 1, the first sentence shall be inserted after the phrase "For the purposes of this

the Decree of the balance sheet date for the awards means the day on which the

prepared financial statements are used for valuation expert for the

the project of the conversion of the company "and the third to last sentence shall be deleted.



9. In section 14a paragraph. 2 the first sentence, the words "for the recipient of the accounting

units "shall be deleted and the third to last sentence shall be deleted.



10. In section 14a, the following paragraph 3 is added:



"(3) the heading" a. II. 6. Differencies on valuation of companies in transformation "

contains the assets and liabilities reported in the financial statements

used for the valuation of the assets of the company for the project of the conversion, the value

the differences which apply to disposals of assets and liabilities in the period

from the day following the balance sheet date for the awards to vesting

day. ".



11. under section 15 shall be added to § 15a, which including the title:



"§ 15a



Result of previous years



The entry ". IV. 3. Another result of past years "contains

differences from changes in accounting methods, and part of the deferred taxes pursuant to section 59 paragraph. 6.

It also contains the fixes as a result of improper posting or granted through waiving of

costs and revenue in the past financial years, where significant.

The entity shall describe the use of the items "and (IV). 3. Other result

previous years "in the annex to the financial statements."; "



12. In section 16. 2 the words "the provision for pensions and similar obligations"

replaced by the words "an item" B.I. 2. Provision for pensions and similar

"commitments".



13. In section 16. 3, the words "tax" shall be replaced by the word "tax"

and at the end of the text of the paragraph with the words "and is posted in the amount of

the projected tax. "



14. In section 16, the following shall be added at the end of paragraph 3, the phrase "the entity shall

the entry "B.I. 3. The provision for income tax "in the amount of reserve

less paid the advance on income tax, if these advances are less

than the estimated tax. If these advances are higher than or equal to

estimated tax accounting unit "B.I. 3. Provision for tax

revenue "does not.".



15. In section 39, paragraph. 1 the first sentence, after the word "that", the words

"control of this business unit or in her" and the words "or critical

the influence of the ^ 12a) on this business unit "shall be deleted.



16. In section 39, paragraph. 2 the first sentence, after the words "business units"

the words "that the entity controls or" and the words "or critical

the influence of the ^ 12a) "and the words" of these companies or cooperatives "

shall be deleted.



17. In section 39, paragraph. 2 the second sentence, the words "commercial companies or

cooperatives "shall be replaced by the words" accounting units ".



18. In section 39, paragraph. 2 third sentence, the word "accounting" is deleted, and the words

"these companies or cooperatives" shall be replaced by the words

"the business units that he controls or in which it has significant influence".



19. In section 39, paragraph. 11 the last sentence, the words "of the consolidating accounting

units or persons "shall be deleted.



20. In section 39, paragraph. 12 the third sentence, the word "the" be deleted and the phrase

the last including a footnote No 14 is deleted.



21. In the heading of section 47, the words "(section 4, paragraph 4. 8 of the Act) "are deleted.



22. § 54 including title:



"§ 54



The valuation of the assets and liabilities of the company and the moment when conversion of accounting



(1) the conversion of the company arising from the change of legal form or title

transfer of assets to the partnership, which does not lead the accounts after

the registration of the conversion in the commercial register, shall not charge for the valuation of assets

and liabilities at fair value, even in the case that the law transformation

the valuation of the assets in the transformation of the company requires.



(2) if the law of transformation requires the company or

the company, which are distributed through the divestment of the accounting unit (hereinafter

"the company, the accounting unit" and "accounting unit split.

by splitting "), awards a fortune when the conversion of the company, the provisions of these

the accounting unit in the valuation of assets and liabilities the fair value method

awards under section 24, paragraph. 3 (b). and) point 1 or 2 of the Act; Similarly,

progresses in the acquiring company, which is the accounting unit (hereinafter referred to as

"the successor entity), or transposing a companion, which is

the company, in the case referred to in paragraph 7.



(3) the entity accounts for the valuation of assets and liabilities at fair value

in accordance with paragraph 2 on the basis of the valuation expert for the project

the conversion carried out by the company at the balance sheet date for the awards.



(4) if the fixing date matches the date of the opening of the books that

After the balance sheet date for the awards, or if the record day

does not match the date of the opening of the books, which follows after the balance sheet

the date for the awards, and at the same time does not match the date of the registration of the conversion

the company in the commercial register of the company, business unit or

the accounting unit being divided, as in addition to the reference date of the

the valuation of assets and liabilities at fair value, and that after the opening of the accounting

books.
(5) if the date does not match the date of the opening of the books,

following the balance sheet date for the awards, and at the same time does not match

the day of the registration of the conversion in the commercial register of the company, the company

the entity or the entity by splitting split.



and valuation) charges of assets and liabilities at fair value in a manner

awards under section 24, paragraph. 3 (b). section 2 of the Act) and the only real

the value of the assets and liabilities, which are reported in the financial statements as of the date

the previous record day; about the valuation differences, which

apply to disposals of assets and liabilities in the period between the balance sheet date for

Awards and the decisive day, the account will be charged through the reporting in

"and (II). 6. Differences of appreciation in the transformation of companies ", or



(b)) in the valuation of assets and liabilities the fair value of the way Awards

under section 24, paragraph. 3 (b). and section 1 of the Act on) the heading "a. II. 6. Differences from

Awards in the transformation of companies "does not charge; If there is a valuation of assets

expert on the date decisive and if between the balance sheet date for

applicable on the date of the award and to change the item "b. II. 9. Valuation difference on

acquired assets ", the entity will post that change to the competent

account reported under the heading "(B) (II). 9. Valuation difference to acquired property "

in correlation with the appropriate account reporting under the heading "a. II. 6. Differences from

Awards in the transformation of companies ".



(6) in the cases referred to in paragraphs 4 and 5 of the acquiring financial

unit or transposing a companion, which is the accounting unit,

the takeover valuation differences arising out of the valuation of assets and liabilities

fair value when editing in accordance with section 54b to date conversion

in the commercial register with the effects from the vesting date.



(7) if the decisive day of the same date the registration of the conversion of the company into

the commercial register, the acquiring entity or the acquiring

the companion, which is the accounting unit, posts about the valuation of the assets and

liabilities at fair value in accordance with paragraph 5 to the reference date, and after

opening the books. The company or business unit a business unit

earnings as of the valuation of assets and liabilities at fair value

not charge. ".



23. the heading of section 54a is added: "Valuations of assets and liabilities in the cross-border

the conversion of the company, and the moment of posting ".



24. In paragraph 1 of section 54a is added:



"(1) where the law of transformation requires the appreciation of assets in cross-border

the conversion of the company being acquired by foreign people or foreign parts

the person as being divided and the unless the valuation recorded in

its financial statements no later than the day preceding the

the decisive day, the successor entity that has or should have its seat in

The Czech Republic, or transposing a companion who is or will be the financial

the unit uses when posting about fair value section 54

Similarly, with the exception of the procedure provided for in § 54 paragraph. 6, since in this case

the acquiring entity or the acquiring partner, who is an accountant

the unit, assume the valuation of assets and liabilities at fair value, but

posts about this award. ".



25. the footnote No. 16a is hereby repealed.



26. In section 54a is inserted after paragraph 1, paragraphs 2 to 4, which

added:



"(2) the company being acquired business unit a business unit or split.

its separation, which is a Czech legal entity, cross-conversion

the company's valuation at fair value of equity is not accounted for.



(3) if in the case referred to in paragraph 2 at least one of the

the succession of accounting units of the business unit that has or should have

registered office in the Czech Republic, the company, the accounting unit and

the acquiring entity when posting on the valuation of assets and liabilities

the fair value of § 54, mutatis mutandis.



(4) the accounting unit of the company, while cross-border conversion of title

changes of legal form, the cross-border transfer of registered office or from the title

transfer of assets to the partnership, which does not lead the accounts after

the registration of the conversion in the commercial register, does not charge for valuation of assets and

liabilities at fair value, even in the case that the law transformation

the valuation of assets requires. ".



Paragraphs 2 to 4 shall be renumbered as paragraphs 5 to 7.



27. In section 54a, paragraph. 5 the first sentence, the word "may" shall be replaced by the words "may

the accounting unit "and the first sentence, the following sentence" in this case, the Court of

the unit shall proceed pursuant to section 54. ".



28. In section 54a, paragraph 7 shall be deleted.



29. under section 54a is added after section 54b, which including the title:



"section 54b



Adjustments to be carried out with the effects from the vesting date



(1) the conversion of the company, when the decisive date does not match the date on

the registration of the conversion in the commercial register of the company concerned

the company, which is the accounting unit (hereinafter referred to as "the participating financial

the unit "), transposing a companion, which is the accounting unit,

the successor entity, that was not a participating entity,

or an entity referred to in § 17 paragraph. 5 of the Act, for the purpose of

the achievement of the objectives set out in section 10 of the law on transformation, the date of the registration

the conversion of the company in the commercial register of the accounts with effect from the

the vesting date.



(2) the acquiring entity or the acquiring partner, which is

the accounting unit, the conversion of the company, when the record day

does not match the date of the registration of the conversion in the commercial register of the company, in

accordance with paragraph 1 on the date of the registration of the conversion of posts in the commercial

register with the effects from the vesting date, in particular



and the take-over or loss) assets and liabilities of the company being acquired the business unit or

distributed through the divestment of business units,



(b)) to take over or loss valuation differences to assets and liabilities

under section 54 and 54a,



(c)) on the other facts pursuant to § 14 paragraph. 2,



(d)) on the application of the value of the difference reported in items listed in section

14A paragraph. 1 to 3, if carried out the distribution of these items,



(e)) of receipt or reduction of costs and revenues of the company business units

or distributed through the divestment of business units.



(3) cross-border acquiring In the conversion of the company's business unit

or acquiring a companion, which is the accounting unit carries out the editing

referred to in paragraphs 1 and 2, so that fact posted for foreign

the company of the person during the period from the vesting day to the date of the registration of the conversion

the company in the commercial register were in the accounts of the recipient

the business unit or the přejímajícího companion, who is an accountant

the unit posted in accordance with the law and this Decree.



(4) the acquiring entity or the acquiring partner, which is

the accounting unit, the accounting of the cases referred to in paragraph 2

(a). and (d))) up to charge when the Assembly opening balance sheet, if such

how effective.



(5) the cases referred to in paragraph 4 are common accounting cases

the accounting period pursuant to § 3 (2). 3 of the Act.



(6) the provisions of paragraphs 1 to 5 shall not apply when the change of the legal form and

the cross-border transfer of registered office. ".



30. In section 57, at the end of paragraph 1, the following sentence "the entity which

makes use of the method to depreciate under section 56a, not the reserve

for repairs of tangible assets. ".



31. In section 58, paragraph. 2, the words "and the report" be replaced by the word "recording" and

at the end of the text of the paragraph with the words "and the provision for tax reporting

income and paid advances for income tax ".



32. In section 59, paragraph 6, first sentence, the words "in the first year" shall be replaced by the words

"The first time".



33. In article 63, the following paragraph 9 is added:



"(9) If the consolidating accounting unit shall include in consolidated

statements of the business unit with the different balance sheet date that precedes the

less than 3 months of the balance sheet date, to which the consolidated financial

the accounts are drawn up, taking into account the fact that occurred in accounting

the business units to be included among these days, cash if they are

significant. Information about this fact the consolidating accounting unit

in the annex shall be entered in the consolidated accounts. ".



34. in annex No 1 in the "LIABILITIES" after the entry ". II. 5. Differences from

transformation of companies "is inserted after the entry" a. II. 6. Differences of appreciation in

transformation of companies "and for" and (IV). 2. Undivided loss

the past years, "is added after the entry". IV. 3. Another result

the past years ".



Article. (II)



Transitional provisions



1. the provisions of Decree No. 500/2002 Coll., as amended, effective from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time in the accounting period, which

Start 1. January 2012 or later, if not provided for in point 3

otherwise.



2. In cases, when the project was drawn up according to the conversion law No.

125/2008 Coll. on transformation of commercial companies and cooperatives, in the text of the

effective until 31 December 2006. December 2011, proceed when posting on the conversion

of the company in accordance with Decree No. 500/2002 Coll., as amended, effective the day

the entry into force of this order.



3. the provisions of section 15a of the Decree No. 500/2002 Coll., as amended, effective from the date of

the entry into force of this order, shall apply for the first time in the accounting period,
starting 1. January 2013 or later.



Article. (III)



The effectiveness of the



This Decree shall take effect on 1 January 2005. January 2012.



Minister:



Ing. K in r.

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