Abeceda účetnictví pro podnikatele 2026 (2026)

The 20th edition of this popular Czech-language publication presents the basic accounting regulations, develops them into specific accounting procedures and includes extensive information based on the authors' long-term professional experience. Its individual chapters describe current principles and accounting methods, supplemented with practical examples. It also explains adjustments to accounting procedures when accounting practice responds to changes in tax legislation. The book is divided into 12 chapters covering the theoretical foundations of individual accounting areas, including fixed assets, inventories, securities, financial assets, settlement relationships, equity, liabilities, loans, deferred tax and provisions, costs and revenues, financial statements, the accounting and tax system, and International Financial Reporting Standards. The chapters emphasize the principles and methods arising from Decree No. 500/2002 Coll., which implements certain provisions of Act No. 563/1991 Coll. on Accounting, as amended, for business entities using double-entry accounting, as well as from Czech Accounting Standards for Entrepreneurs. They also include examples based on interpretations by the National Accounting Council. The new edition reflects amendments adopted since 2024, particularly changes to the Accounting Act. Emphasis is placed on the amendment effective from 1 January 2026, which raises the limits for mandatory audits of financial statements and changes the values used to classify accounting entities. It also addresses amendments concerning annual reports and sustainability reports. Since the planned but repeatedly postponed new Accounting Act will not enter into force before 1 January 2027, these details remain important for most business-sector accounting entities. The combination of theory and practice is useful for accountants at every level. The authors are experienced specialists with many years of practice in accounting, taxation and auditing, so the theoretical foundations of the individual chapters are complemented by numerous practical examples. The publication helps beginners navigate the various accounting categories, while experienced accountants can find useful advice on areas that do not arise every day as well as on areas affected by legislative changes. The book also provides basic information concerning so-called obliged entities, including auditors, tax advisers and accountants. The contents are in Czech.