Draft amendment to accounting policies

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The Ministry of Finance of the Slovak Republic has published preliminary information on the draft measure amending and supplementing the measure of the Ministry of Finance of the Slovak Republic No. 23054/2002-92 establishing details on accounting procedures and the framework chart of accounts for entrepreneurs applying in the double-entry bookkeeping system (accounting procedures).

The aim of the proposal is to align the terminology of the accounting procedures with the new Act on the transformation of companies and cooperatives since the current text of the accounting procedures uses terms and legal concepts that have been established in the Commercial Code only. In connection with this change, there is also a plan to supplement the accounting procedure for the new secession instrument.

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