Amendment to the Act on Accounting in October 2017
On 11 October 2017, the National Council of the Slovak Republic passed an amendment to Act No. 431/2002 Coll. on Accounting as amended (hereafter referred to as the "Act on Accounting") by adopting Act No. 275/2017 Coll.
The changes will enter into force on 1 January 2018. The most important of them are listed in the pdf.
Please note that in October 2017, the Act on Accounting was also amended by Act No. 264/2017 Coll. of 12 October 2017 amending Act No. 513/1991 Coll. Commercial Code as amended. These changes were discussed in News 2017/01.