Jitka Pešičková

In this article we would like to summarize the basic information regarding the annual financial report, i.e. who prepares the report and how it differs from the annual report, which is normally prepared by entrepreneurs as an integral part of the…

I would like to follow up after some time on the previous two articles concerning liquidation of business corporations. In the first article, we introduced the basic differences between the dissolution of a company without liquidation and with…

Physical and documentary inventory-taking needs to be performed and closing transactions need to be accounted for before the 2021 financial statement can be compiled. The final accounting entries are the recognition of tax payable and deferred tax,…

All entities undergo a certain development in the course of their activity. The demands on speed, ease, quality, availability and price continue to increase. The forms of account keeping are also subject to development. Electronic accounting is…

In the previous article, we familiarised you with the basic differences between dissolution of a company with and without liquidation. You also found out that a company may be dissolved voluntarily or involuntarily, and that a so-called preparatory…

For a number of companies that use an accounting period identical with the calendar year (i.e. from 1 January to 31 December), the utmost deadline for publishing the financial statement for the year 2019 expired at the end of the year 2020. While it…