Newsflashes
Newsflashes
In this part of our Virtual Library you can find KPMG Newsflash, financial and business update designed to inform you of the most recent amendments, developments and trends in the Slovak legislation.
All Newsflashes are available in both Slovak and English language, some of them also in German.
If you would like to get older Newsflash issues, please contact us.
All Newsflashes are available in both Slovak and English language, some of them also in German.
If you would like to get older Newsflash issues, please contact us.
Newsflash - January 2010
Deadlines for the preparation, presentation, audit, review, approval, filing and publication of financial statements and annual report
As at 1 January 2010 two regulations effecting presentation, approval, filing and publication of financial statements entered into force, specifically amendments to:
- Commercial Code amended by Act No. 487/2009 Coll., and
- Act No. 431/2002 Coll. on Accounting as amended by the Act No. 504/2009 Coll.
Download EN version / Download SK version / Download DE version
Newsflash - January 2010
Amendment to the Accounting Procedures of 3 December 2009, effective from 31 December 2009 and 1 January 2010
In response to the amendment to the Act on Accounting, the Finance Ministry of the Slovak Republic adopted Decree No. MF/26312/2009-74 on 3 December 2009 amending the Accounting Procedures for Entrepreneurs Maintaining Accounts Under the System of Double Entry Bookkeeping.
Download EN version / Download SK version / Download DE version
Newsflash - December 2009
Amendment to the Act on Accounting of October 2009, effective from 1 January 2010
The Act No. 504/2009 Coll. of 22 October 2009 amended the Act No. 595/2003 Coll. on Income Tax as amended and on amendments and supplements to certain laws. Within Act No. 595/2003 Coll. the Act No. 431/2002 Coll. has also been amended.
Download EN version / Download SK version / Download DE version
Newsflash - April 2009
Amendments to Slovak accounting legislation
We would like to draw your attention to the latest and most important changes to the accounting legislation that entered into force in March 2009.
Download EN version / Download SK version / Download DE version
Newsflash - December 2008
Transition to the euro and accounting
The Slovak Republic will become part of the Eurozone as of 1 January 2009, when Slovak koruna will be replaced by euro. The transition to the euro will involve a change in accounting, where the precise information value must be preserved, as well as information on an accounting entity’s assets and liabilities. In connection with the transition to the euro, the accounting legislation has also been amended.
Download EN version / Download SK version / Download DE version
Newsflash - June 2008
Deadlines for the preparation, presentation, audit, review, approval, filing and publication of financial statements and annual report
An amendment to Act No. 513/1991 Coll. Commercial Code as amended was passed in 2007 and entered into force on 1 January 2008. The amendment has changed the obligations of accounting entities concerning the presentation and approval of consolidated financial statements.
Download EN version / Download SK version / Download DE version
Newsflash - February 2008
Amendment to the Commercial Code and related regulation
The amendment to the Commercial Code, along with the amendment to the Act on the Commercial Register, has introduced several important changes effective from 1 January 2008. Some of these changes are pointed out in this newsflash.
Download EN version / Download SK version / Download DE version
Deadlines for the preparation, presentation, audit, review, approval, filing and publication of financial statements and annual report
As at 1 January 2010 two regulations effecting presentation, approval, filing and publication of financial statements entered into force, specifically amendments to:
- Commercial Code amended by Act No. 487/2009 Coll., and
- Act No. 431/2002 Coll. on Accounting as amended by the Act No. 504/2009 Coll.
Download EN version / Download SK version / Download DE version
Newsflash - January 2010
Amendment to the Accounting Procedures of 3 December 2009, effective from 31 December 2009 and 1 January 2010
In response to the amendment to the Act on Accounting, the Finance Ministry of the Slovak Republic adopted Decree No. MF/26312/2009-74 on 3 December 2009 amending the Accounting Procedures for Entrepreneurs Maintaining Accounts Under the System of Double Entry Bookkeeping.
Download EN version / Download SK version / Download DE version
Newsflash - December 2009
Amendment to the Act on Accounting of October 2009, effective from 1 January 2010
The Act No. 504/2009 Coll. of 22 October 2009 amended the Act No. 595/2003 Coll. on Income Tax as amended and on amendments and supplements to certain laws. Within Act No. 595/2003 Coll. the Act No. 431/2002 Coll. has also been amended.
Download EN version / Download SK version / Download DE version
Newsflash - April 2009
Amendments to Slovak accounting legislation
We would like to draw your attention to the latest and most important changes to the accounting legislation that entered into force in March 2009.
Download EN version / Download SK version / Download DE version
Newsflash - December 2008
Transition to the euro and accounting
The Slovak Republic will become part of the Eurozone as of 1 January 2009, when Slovak koruna will be replaced by euro. The transition to the euro will involve a change in accounting, where the precise information value must be preserved, as well as information on an accounting entity’s assets and liabilities. In connection with the transition to the euro, the accounting legislation has also been amended.
Download EN version / Download SK version / Download DE version
Newsflash - June 2008
Deadlines for the preparation, presentation, audit, review, approval, filing and publication of financial statements and annual report
An amendment to Act No. 513/1991 Coll. Commercial Code as amended was passed in 2007 and entered into force on 1 January 2008. The amendment has changed the obligations of accounting entities concerning the presentation and approval of consolidated financial statements.
Download EN version / Download SK version / Download DE version
Newsflash - February 2008
Amendment to the Commercial Code and related regulation
The amendment to the Commercial Code, along with the amendment to the Act on the Commercial Register, has introduced several important changes effective from 1 January 2008. Some of these changes are pointed out in this newsflash.
Download EN version / Download SK version / Download DE version
