Basic Accounting Principles
Apart from exceptions, the substance-over-form concept, as it is known in IFRS, is not applied in the Czech accounting legislation. Other underlying principles – going concern, materiality and accrual principle – are consistent with IFRS.
Changes in Czech Accounting Legislation for Entrepreneurs
Statutory Financial Statements and Annual Reports
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Marek Richter – Partner
PricewaterhouseCoopers
Audit, s.r.o.
nám. Svobody 20, 602 00 Brno
+420 542 520 170
marek.richter@cz.pwc.com -
Petr Mališ – Director
PricewaterhouseCoopers
Audit, s.r.o.
nám. Svobody 20, 602 00 Brno
+420 542 520 210
p.malis@cz.pwc.com
- I.South Moravia: Geography, Labour Force, Economy
- II. Legal Regulation of Business Activities, Establishment of Business Entities
- IV. Tax System in the Czech Republic
- V. Employment and Labour Regulations
- VI. Visa and Integration after Arrival
- VII. Co-operation with South Moravian Institutions
- VIII. Practical Information: Working and Living in South Moravia