BPS Group
Accounting
Obligations related to the amendment to the Accounting Act
The amendment to the Accounting Act No. 407/2022 Coll. responds to the obligation to implement Directive (EU) 2021/2101 on the disclosure of income tax information and introduces an obligation for selected accounting entities to prepare a report containing income tax information (so-called public country-by-country reporting).
Čo v článku nájdete:
1. Income tax information report for selected accounting entities
2. Change to the auditor’s report concerning the new obligation to prepare an income tax information report
3. Inventory-taking by public administration entities
4. Information obligations in the annual report of accounting entities that have issued securities
5. ESG information in the annual reports of selected public-interest entities
