Amendment to the Act on Accounting from May 2015 | KPMG | SK

Accounting Advisory News: Amendment to the Act on Accounting from May 2015

Amendment to the Act on Accounting from May 2015

Act No. 431/2002 Coll. on Accounting (hereafter referred as the "Act on Accounting" or the "Act") has been amended by Act No. 130/2015 Coll. of 6 May 2015. Certain changes will enter into force on 1 July 2015, others on 1 January 2016, and some will become effective on 1 January 2017.

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Amendment to the Act on Accounting from May 2015

Most of these changes have been made as a result of the Slovak Republic's obligation to implement Directive No. 2013/34/EU on individual and consolidated financial statements and related reports.

We do not discuss the provisions that do not constitute a real change to the present situation, but merely make the existing provisions more specific. We also do not discuss the provisions that solely concern the public sector (municipalities, towns and higher territorial units, state budget-funded and subsidized organizations).

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