Osnova sekce

  • FINANCIAL STATEMENTS: SUPPLEMENT TO STATEMENSTS (NOTES)

    Topics:

    • definition
    • content: §3a Act of Accounting + §39 Edict of Ministry of Finance No. 500/2002:
      • general data on the entity
      • information on the application of general accounting principles, accounting methods used, valuation methods and depreciation
      • supplementary information for the balance sheet and the profit and loss statement
      • other important information
    Study materials: