Amendments To The Law On Annual Reports

Original Language Title: Grozījumi Gada pārskatu likumā

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/202276

The Saeima has adopted and the President promulgated the following laws: the law on annual reports to make annual reports Act (Republic of Latvia Supreme Council and Government Informant, 1992, 44/45.nr.; The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1995, no. 8; in 1996, no 24; in 1998, nr. 6, 21; 2000, no. 2; 2001, no. 9; 2004, no. 2; 2005, no. 13; 2006, nr. 24; 2008, no. 13; 2009, no. 9) the following amendments: 1. Supplement article 54, first paragraph, first sentence, after the word "allowed" by the words "not to prepare a cash flow statement and statement of changes in equity, does not calculate and specify financial statement deferred tax assets and liabilities amounts and".
2. Add to the transitional provisions of paragraph 11 with the following: "amendment 11 article 54 of this law, first paragraph, first sentence, of the permission does not prepare a cash flow statement and statement of changes in equity, does not calculate and specify financial statement deferred tax assets and liabilities amounts applicable to annual reports, starting with the reference year 2009."
The law shall enter into force on January 1, 2010.
The law adopted by the Parliament in 2009 on 1 December.
President Valdis Zatlers in Riga V 2009 December 18.