Nestátní neziskové organizace - právní úprava, účetnictví, audit, daně – Kryšková Šárka (2025)

The publication provides a comprehensive view of non-governmental non-profit organizations, which primarily include associations, foundations, endowment funds, institutes, public benefit companies, churches and religious societies, political parties and movements, public universities, educational legal entities, owners' associations, professional chambers, and others.

It describes the legal regulation of individual types of non-governmental non-profit organizations, the possibilities of accounting, basic accounting procedures including the preparation of financial statements and their verification by an auditor, the preparation of annual reports, and the specifics of their taxation.

The publication is intended for a wide range of readers. It can be beneficial not only for accountants and economists but also for members of statutory bodies and supporters of a wide spectrum of non-profit organizations. The publication can also serve as a clear study material for students of universities and higher vocational schools with an economic focus.