{"product_id":"9788075544056","title":"Podvojné účetnictví a účetní závěrka – Průvodce podvojným účetnictvím k 1. 1. 2024 – Ryneš Petr (2024)","description":"\u003cp\u003eThis practical guide covers the keeping of double-entry accounting for entrepreneurs in 2024 and the preparation of financial statements for 2023. It also provides an overview of the most important accounting changes effective from 1 January 2024 in connection with Act No. 349\/2023 Coll. on the consolidation of public budgets, known as the public finance consolidation package, including all relevant legal and tax implications. The appendices contain the complete accounting regulations and the most important tax regulations in their current wording. The author systematically explains all significant areas of entrepreneurs’ double-entry accounting, with links to the Accounting Act, the implementing decree and Czech Accounting Standards, and, in selected areas, to income tax issues. The book comments in detail on recent changes and on changes connected with the consolidation package effective from 1 January 2024, particularly accounting in foreign currencies, deferred tax, the definition of net turnover, sustainability reports, and income tax reports and their audit, which apply to the 2024 financial statements. It also offers guidance and solutions for difficult accounting cases, including research and development costs, revenue recognition, inventories produced through an entity’s own activities, bonuses paid in a subsequent period, unused holiday entitlement, insurance claims, compensation and subsidies, and changed limits for accounting for fixed assets. Extensive attention is given to the 2023 financial statements, especially the preparation and contents of the notes, the balance sheet and the income statement, together with a model chart of accounts.\u003c\/p\u003e","brand":"ANAG, spol. s r. o.","offers":[{"title":"Default Title","offer_id":54025122414939,"sku":"9788075544056","price":66.9,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1787\/2513\/files\/0597519.jpg?v=1789062573","url":"https:\/\/czechmovie.com\/products\/9788075544056","provider":"czechmovie","version":"1.0","type":"link"}