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2014

Micro-undertakings have no obligation to prepare notes to financial statements or management reports

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Date25 Sep 2014
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This is the outcome of an amendment of the existing accounting bill. The amended accounting bill transposes the European Commission Accounting Directive of 26 June, 2013 (hereinafter referred to as ‘directive’). According to the decided changes there are simplifications for...
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Settlement of operations on a foreign currency account

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Date07 Aug 2014
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In order to determine exchange differences on a foreign currency account, the inflow and outflow of foreign currency needs to be valued. As a rule, for the purposes of this valuation, the actually applied exchange rate is used, and if...
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Date of issuing an invoice in the case of delivery of goods

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Date17 Apr 2014
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An invoice should include the following: the date of issuing, the date of executing or finalising the delivery of goods, when you performed the service and the date of receiving money, as mentioned in Article 108b, Section 1, Subsection 4...
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The compulsory time limits during the preparation of Financial Statements

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Date27 Feb 2014
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Companies included in the entry within The National Court Register (NCR), shall provide their Financial Statements to the appropriate register. The information should be automatically forwarded for publication in the Court and Economic Monitor. The financial year of most companies...
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