{"id":10610,"date":"2023-04-05T08:00:00","date_gmt":"2023-04-05T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10610"},"modified":"2023-03-29T17:27:14","modified_gmt":"2023-03-29T15:27:14","slug":"srovnatelnost-informaci-za-bezne-a-minule-obdobi-v-ucetni-zaverce","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/srovnatelnost-informaci-za-bezne-a-minule-obdobi-v-ucetni-zaverce\/","title":{"rendered":"Srovnatelnost informac\u00ed za b\u011b\u017en\u00e9 a minul\u00e9 obdob\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce"},"content":{"rendered":"<h2>Obecn\u00e9 po\u017eadavky \u00fa\u010detn\u00ed legislativy na uv\u00e1d\u011bn\u00ed srovnateln\u00fdch informac\u00ed<\/h2>\n<p>\u00da\u010detn\u00ed jednotky jsou povinny krom\u011b \u00fadaj\u016f za b\u011b\u017en\u00e9 obdob\u00ed zve\u0159ej\u0148ovat v&nbsp;rozvaze, v\u00fdkazu zisku a ztr\u00e1ty, p\u0159ehledu o pen\u011b\u017en\u00edch toc\u00edch a p\u0159ehledu o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu i \u00fadaje za minul\u00e9 obdob\u00ed. Tyto \u00fadaje mus\u00ed b\u00fdt srovnateln\u00e9, aby u\u017eivatel\u00e9 \u00fa\u010detn\u00edch v\u00fdkaz\u016f mohli spr\u00e1vn\u011b vyhodnotit zm\u011bnu, ke kter\u00e9 meziro\u010dn\u011b do\u0161lo.<\/p>\n<p>Pokud by \u00fadaje srovnateln\u00e9 nebyly (nap\u0159. v&nbsp;d\u016fsledku zm\u011bny uplat\u0148ovan\u00fdch \u00fa\u010detn\u00edch metod), je pot\u0159eba zv\u00e1\u017ei, jak\u00fd bude m\u00edt dopad na u\u017eivatele \u00fa\u010detn\u00ed z\u00e1v\u011brky ponech\u00e1n\u00ed nesrovnateln\u00fdch \u00fadaj\u016f. Mohou nastat dv\u011b situace:<\/p>\n<ul>\n<li>dopad ponech\u00e1n\u00ed nesrovnateln\u00fdch \u00fadaj\u016f je v\u00fdznamn\u00fd (dle definice uveden\u00e9 v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p19\" target=\"_blank\" rel=\"noopener\">19 odst. 7 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a>), pak je nutn\u00e9 upravit \u00fadaje za minul\u00e9 obdob\u00ed tak, aby byly srovnateln\u00e9, a \u00fapravu popsat v&nbsp;p\u0159\u00edloze,<\/li>\n<li>dopad ponech\u00e1n\u00ed nesrovnateln\u00fdch \u00fadaj\u016f nen\u00ed v\u00fdznamn\u00fd, pak nen\u00ed nutn\u00e9 upravit \u00fadaje za minul\u00e9 obdob\u00ed, ale je pot\u0159eba v&nbsp;p\u0159\u00edloze vysv\u011btlit, pro\u010d do\u0161lo k ponech\u00e1n\u00ed nesrovnateln\u00fdch informac\u00ed v&nbsp;p\u0159\u00edslu\u0161n\u00e9m v\u00fdkaze.<\/li>\n<\/ul>\n<p>V\u00fd\u0161e uveden\u00e9 po\u017eadavky jsou zakotveny v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p4\" target=\"_blank\" rel=\"noopener\">\u00a74 odst. 5 vyhl\u00e1\u0161ky 500\/2002 Sb.<\/a><\/p>\n<h2>Po\u017eadavky \u00fa\u010detn\u00ed legislativy na uv\u00e1d\u011bn\u00ed srovnateln\u00fdch informac\u00ed ve specifick\u00fdch p\u0159\u00edpadech<\/h2>\n<p>\u00da\u010detn\u00ed jednotky, kter\u00fdm nov\u011b vznikne povinnost v\u00e9st \u00fa\u010detnictv\u00ed nebo vstoup\u00ed do likvidace v b\u011b\u017en\u00e9m \u00fa\u010detn\u00edm obdob\u00ed, a \u00fa\u010detn\u00ed jednotky v&nbsp;\u00fapadku, uv\u00e1d\u011bj\u00ed v rozvaze nam\u00edsto informac\u00ed za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed \u00fadaje ze zahajovac\u00ed rozvahy. Ve v\u00fdkazu zisku a ztr\u00e1ty se informace za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed v&nbsp;t\u011bchto p\u0159\u00edpadech neuv\u00e1d\u011bj\u00ed. Toto pravidlo se pou\u017eije i v p\u0159\u00edpad\u011b rozd\u011blen\u00ed nebo v p\u0159\u00edpad\u011b f\u00faze splynut\u00edm, a tak\u00e9 v dal\u0161\u00edch p\u0159\u00edpadech, kdy n\u00e1klady na z\u00edsk\u00e1n\u00ed informace za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed jsou ne\u00fam\u011brn\u00e9 jej\u00edmu v\u00fdznamu. Podrobn\u00e9 informace jsou uvedeny v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p4\" target=\"_blank\" rel=\"noopener\">\u00a74 odst. 7 vyhl\u00e1\u0161ky 500\/2002 Sb.<\/a><\/p>\n<h2>Interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady I-30<\/h2>\n<p>Vzhledem k&nbsp;tomu, \u017ee informace uveden\u00e9 v \u00fa\u010detn\u00ed legislativ\u011b jsou pom\u011brn\u011b stru\u010dn\u00e9 a neobsahuj\u00ed konkr\u00e9tn\u00ed postupy, vydala N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada <a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-30-a\/\" target=\"_blank\" rel=\"noopener\">Interpretaci I-30<\/a>, kde se t\u00e9to problematice podrobn\u011bji v\u011bnuje. Jsou zde pops\u00e1ny nejv\u00fdznamn\u011bj\u0161\u00ed situace, kdy je pot\u0159eba \u00fapravu srovnateln\u00fdch \u00fadaj\u016f zv\u00e1\u017eit:<\/p>\n<ul>\n<li>reklasifikace vykazovan\u00fdch \u00fa\u010detn\u00edch polo\u017eek (uveden\u00ed na jin\u00e9m \u0159\u00e1dku v\u00fdkaz\u016f),<\/li>\n<li>zm\u011bna \u00fa\u010detn\u00ed metody,<\/li>\n<li>oprava \u00fa\u010detn\u00ed chyby minul\u00e9ho obdob\u00ed,<\/li>\n<li>nestejn\u011b dlouh\u00e1 \u00fa\u010detn\u00ed obdob\u00ed,<\/li>\n<li>vykazov\u00e1n\u00ed nov\u00fdch \u00fa\u010detn\u00edch jednotek,<\/li>\n<li>vykazov\u00e1n\u00ed pokra\u010duj\u00edc\u00edch spole\u010dnosti v&nbsp;p\u0159\u00edpad\u011b p\u0159em\u011bn.<\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10610\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10610\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Postup dle Interpretace I-30<\/h2>\n<p>\u00da\u010detn\u00ed jednotky s&nbsp;ohledem na v\u00fdznamnost uprav\u00ed \u00fadaje minul\u00fdch obdob\u00ed, pokud takov\u00e1 zm\u011bna p\u0159isp\u011bje k&nbsp;lep\u0161\u00ed srovnatelnosti aktu\u00e1ln\u00edch a minul\u00fdch \u00fadaj\u016f. Pokud dojde k \u00faprav\u00e1m srovn\u00e1vac\u00edch \u00fadaj\u016f, \u00fa\u010detn\u00ed jednotka uvede v p\u0159\u00edloze rozpis v\u0161ech v\u00fdznamn\u00fdch zm\u011bn. Tento rozpis mus\u00ed obsahovat minim\u00e1ln\u011b: stav p\u0159ed zm\u011bnou, stav po zm\u011bn\u011b a koment\u00e1\u0159.<\/p>\n<p><u>Reklasifikace vykazovan\u00fdch \u00fa\u010detn\u00edch polo\u017eek<\/u><\/p>\n<p>Dojde-li ke zm\u011bn\u011b v&nbsp;\u010dlen\u011bn\u00ed polo\u017eek v&nbsp;aktu\u00e1ln\u00edm obdob\u00ed, je pot\u0159eba polo\u017eky stejn\u00fdm zp\u016fsobem roz\u010dlenit i v&nbsp;minul\u00e9m obdob\u00ed (\u00fa\u010detn\u00ed jednotka se m\u016f\u017ee nap\u0159. rozhodnout pro podrobn\u011bj\u0161\u00ed \u010dlen\u011bn\u00ed majetku, ne\u017e je v&nbsp;ofici\u00e1ln\u00edch v\u00fdkazech, pokud z\u016fstane zachov\u00e1no stanoven\u00e9 uspo\u0159\u00e1d\u00e1n\u00ed).<\/p>\n<p><u>Opravy chyb minul\u00fdch obdob\u00ed<\/u><\/p>\n<p>Samotn\u00e9 oprav\u011b chyb jsme se v\u011bnovali v&nbsp;jednom z&nbsp;p\u0159edchoz\u00edch \u010dl\u00e1nk\u016f, nyn\u00ed se zm\u011b\u0159\u00edme pouze na opravu srovnateln\u00fdch \u00fadaj\u016f.<\/p>\n<p>\u00da\u010detn\u00ed jednotka uprav\u00ed srovn\u00e1vac\u00ed \u00fadaje tak, aby tyto \u00fadaje vypadaly, jako kdyby chyba nenastala, a to s v\u00fdjimkami stanoven\u00fdmi v&nbsp;n\u00ed\u017ee uveden\u00fdch pravidlech.<\/p>\n<ul>\n<li>Pokud se upravuj\u00ed ve v\u00fdkazu zisku a ztr\u00e1ty srovn\u00e1vac\u00ed \u00fadaje za minul\u00e9 obdob\u00ed, v rozvaze za minul\u00e9 obdob\u00ed se tyto \u00fapravy prom\u00edtnou do polo\u017eky \u201eV\u00fdsledek hospoda\u0159en\u00ed za b\u011b\u017en\u00e9 obdob\u00ed\u201c. V&nbsp;aktu\u00e1ln\u00edm obdob\u00ed se v&nbsp;rozvaze tato zm\u011bna prom\u00edtne do polo\u017eky \u201eJin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let\u201c.<\/li>\n<li>Pokud chyba ve v\u00fdnosech \u010di n\u00e1kladech nastala v \u00fa\u010detn\u00edm obdob\u00ed, kter\u00e9 p\u0159edch\u00e1zelo vykazovan\u00fdm srovn\u00e1vac\u00edm obdob\u00edm, ve srovn\u00e1vac\u00edch \u00fadaj\u00edch v\u00fdkazu zisku a ztr\u00e1ty se oprava nijak neprojev\u00ed. V rozvaze se uprav\u00ed \u201eJin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let\u201c v nejzaz\u0161\u00edm a ve v\u0161ech n\u00e1sledn\u00fdch srovn\u00e1vac\u00edch obdob\u00edch.<\/li>\n<li>Pokud chyba nespo\u010d\u00edvala v chybn\u00fdch n\u00e1kladech nebo v\u00fdnosech, uprav\u00ed se srovn\u00e1vac\u00ed \u00fadaje pouze v rozvaze (p\u0159\u00edp. tak\u00e9 ve v\u00fdkazu o zm\u011bn\u00e1ch ve vlastn\u00edm kapit\u00e1lu).<\/li>\n<li>Byly-li \u00fadaje ve sloupci \u201eminul\u00e9 obdob\u00ed\u201c upraveny, mus\u00ed b\u00fdt tyto sloupce tak\u00e9 adekv\u00e1tn\u011b ozna\u010deny (nap\u0159. \u201eminul\u00e9 obdob\u00ed \u2013 opraveno\u201c).<\/li>\n<li>Pokud se chyba dotkla v\u00fd\u0161e vlastn\u00edho kapit\u00e1lu, srovn\u00e1vac\u00ed \u00fadaje uv\u00e1d\u011bn\u00e9 ve v\u00fdkazu o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu mus\u00ed obsahovat zvl\u00e1\u0161\u0165 \u00fadaje p\u0159ed opravou a jejich p\u0159\u00edslu\u0161nou opravu.<\/li>\n<\/ul>\n<p><u>Zm\u011bna metody <\/u><\/p>\n<p>P\u0159i zm\u011bn\u011b metody \u00fa\u010detn\u00ed jednotka uprav\u00ed \u00fadaje za minul\u00e9 obdob\u00ed tak, jako by tato metoda byla pou\u017eita u\u017e v&nbsp;minul\u00e9m obdob\u00ed. Pravidla jsou stejn\u00e1 jako v&nbsp;p\u0159\u00edpad\u011b v\u00fd\u0161e uveden\u00fdch oprav chyb.<\/p>\n<p><u>Nestejn\u011b dlouh\u00e1 \u00fa\u010detn\u00ed obdob\u00ed <\/u><\/p>\n<p>V p\u0159\u00edpad\u011b, kdy aktu\u00e1ln\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka a minul\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka byly sestaveny za nestejn\u011b dlouh\u00e1 \u00fa\u010detn\u00ed obdob\u00ed, se postupuje n\u00ed\u017ee uveden\u00fdm zp\u016fsobem.<\/p>\n<ul>\n<li>Je-li aktu\u00e1ln\u00ed \u00fa\u010detn\u00ed obdob\u00ed tvo\u0159eno 12 m\u011bs\u00edci, mohou nastat dv\u011b situace.\n<ul>\n<li>V p\u0159\u00edpad\u011b, \u017ee srovn\u00e1vac\u00ed obdob\u00ed bylo rozd\u011bleno do v\u00edce krat\u0161\u00edch \u00fa\u010detn\u00edch obdob\u00ed (a \u00fadaje za 12 m\u011bs\u00edc\u016f lze z\u00edskat sou\u010dtem \u00fadaj\u016f za tato krat\u0161\u00ed obdob\u00ed), se v rozvaze uvedou srovn\u00e1vac\u00ed \u00fadaje z rozvahy sestaven\u00e9 p\u0159ed 12 m\u011bs\u00edci. V ostatn\u00edch v\u00fdkazech se uvedou \u00fadaje z\u00edskan\u00e9 sou\u010dtem za krat\u0161\u00ed obdob\u00ed.<\/li>\n<li>V ostatn\u00edch p\u0159\u00edpadech se u rozvahy jako srovn\u00e1vac\u00ed \u00fadaje uvedou \u00fadaje ze zahajovac\u00ed rozvahy aktu\u00e1ln\u00edho obdob\u00ed. Srovn\u00e1vac\u00ed \u00fadaje se u ostatn\u00edch v\u00fdkaz\u016f neuvedou, nebo se tyto informace z\u0159eteln\u011b ozna\u010d\u00ed jako \u00fadaje za obdob\u00ed s odli\u0161nou d\u00e9lkou. V p\u0159\u00edloze \u00fa\u010detn\u00ed jednotka uvede d\u016fvod nestejn\u011b dlouh\u00fdch obdob\u00ed.<\/li>\n<\/ul>\n<\/li>\n<li>Je-li aktu\u00e1ln\u00ed \u00fa\u010detn\u00ed obdob\u00ed del\u0161\u00ed nebo krat\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f, u rozvahy se jako srovn\u00e1vac\u00ed \u00fadaje uvedou \u00fadaje ze zahajovac\u00ed rozvahy aktu\u00e1ln\u00edho obdob\u00ed. Srovn\u00e1vac\u00ed \u00fadaje u ostatn\u00edch v\u00fdkaz\u016f se bu\u010f neuv\u00e1d\u00ed, nebo se tyto informace z\u0159eteln\u011b ozna\u010d\u00ed jako \u00fadaje za obdob\u00ed s odli\u0161nou d\u00e9lkou. V p\u0159\u00edloze \u00fa\u010detn\u00ed jednotka uvede d\u016fvod nestejn\u011b dlouh\u00fdch obdob\u00ed.<\/li>\n<\/ul>\n<p><u>Nov\u00e9 \u00fa\u010detn\u00ed jednotky <\/u><\/p>\n<p>Nov\u00e9 \u00fa\u010detn\u00ed jednotky (v\u010detn\u011b nov\u00fdch \u00fa\u010detn\u00edch jednotek vznikl\u00fdch v d\u016fsledku p\u0159em\u011bn obchodn\u00edch spole\u010dnost\u00ed) vyk\u00e1\u017eou v rozvaze sestaven\u00e9 za jejich prvn\u00ed \u00fa\u010detn\u00ed obdob\u00ed srovn\u00e1vac\u00ed \u00fadaje poch\u00e1zej\u00edc\u00ed ze zahajovac\u00ed rozvahy. V ostatn\u00edch v\u00fdkazech se srovn\u00e1vac\u00ed \u00fadaje neuv\u00e1d\u00ed.<\/p>\n<p><u>Pokra\u010duj\u00edc\u00ed \u00fa\u010detn\u00ed jednotky z p\u0159em\u011bn obchodn\u00edch spole\u010dnost\u00ed (mimo zm\u011bny pr\u00e1vn\u00ed formy) <\/u><\/p>\n<p>Pokra\u010duj\u00edc\u00ed \u00fa\u010detn\u00ed jednotka vyk\u00e1\u017ee srovn\u00e1vac\u00ed \u00fadaje poch\u00e1zej\u00edc\u00ed z jej\u00ed kone\u010dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky sestaven\u00e9 k datu, kter\u00e9 bezprost\u0159edn\u011b p\u0159edch\u00e1z\u00ed rozhodn\u00fd den f\u00faze, vyjma p\u0159\u00edpad\u016f, kdy by uveden\u00ed takov\u00fdch \u00fadaj\u016f bylo zav\u00e1d\u011bj\u00edc\u00ed. V takov\u00e9m p\u0159\u00edpad\u011b se uvedou pouze srovn\u00e1vac\u00ed \u00fadaje v rozvaze, kter\u00e9 budou p\u0159evzaty ze zahajovac\u00ed rozvahy.<\/p>\n<p><u>Zm\u011bny pr\u00e1vn\u00ed formy <\/u><\/p>\n<p>Srovn\u00e1vac\u00ed \u00fadaje se neuv\u00e1d\u00ed v mezit\u00edmn\u00ed z\u00e1v\u011brce sestaven\u00e9 ke dni:<\/p>\n<ul>\n<li>k n\u011bmu\u017e byl vyhotoven projekt zm\u011bny pr\u00e1vn\u00ed formy,<\/li>\n<li>p\u0159edch\u00e1zej\u00edc\u00edmu den z\u00e1pisu zm\u011bny pr\u00e1vn\u00ed formy do obchodn\u00edho rejst\u0159\u00edku.<\/li>\n<\/ul>\n<p>V kone\u010dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brce sestaven\u00e9 ke dni p\u0159edch\u00e1zej\u00edc\u00edmu den z\u00e1pisu zm\u011bny pr\u00e1vn\u00ed formy do obchodn\u00edho rejst\u0159\u00edku se uveden\u00ed srovn\u00e1vac\u00edch \u00fadaj\u016f \u0159\u00edd\u00ed pravidly pro nestejn\u011b dlouh\u00e1 obdob\u00ed. V prvn\u00ed \u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brce po zm\u011bn\u011b pr\u00e1vn\u00ed formy se srovn\u00e1vac\u00ed \u00fadaje p\u0159eb\u00edraj\u00ed z p\u0159edchoz\u00ed \u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n<p>Podrobn\u00e9 informace, p\u0159\u00edklady a zd\u016fvodn\u011bn\u00ed v\u00fd\u0161e uveden\u00fdch postup\u016f najdete v&nbsp;<a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-30-a\/\" target=\"_blank\" rel=\"noopener\">Interpretaci I-30<\/a>.<\/p>\n<p><strong>Z\u00e1v\u011br<\/strong><\/p>\n<p><strong>\u00dadaje za aktu\u00e1ln\u00ed a minul\u00e9 obdob\u00ed uveden\u00e9 v&nbsp;\u00fa\u010detn\u00ed z\u00e1v\u011brce by m\u011bly b\u00fdt srovnateln\u00e9, jinak nemaj\u00ed spr\u00e1vnou vypov\u00eddac\u00ed hodnotu. Pokud by z&nbsp;jak\u00e9hokoliv d\u016fvodu \u00fadaje srovnateln\u00e9 nebyly, je pot\u0159eba s&nbsp;ohledem na v\u00fdznamnost opravit \u00fadaje minul\u00e9ho obdob\u00ed. D\u016fvod nesrovnatelnosti \u00fadaj\u016f a proveden\u00ed \u010di neproveden\u00ed \u00faprav je nutn\u00e9 okomentovat v&nbsp;p\u0159\u00edloze.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obecn\u00e9 po\u017eadavky \u00fa\u010detn\u00ed legislativy na uv\u00e1d\u011bn\u00ed srovnateln\u00fdch informac\u00ed \u00da\u010detn\u00ed jednotky jsou povinny krom\u011b \u00fadaj\u016f za b\u011b\u017en\u00e9 obdob\u00ed zve\u0159ej\u0148ovat v&nbsp;rozvaze, v\u00fdkazu zisku a ztr\u00e1ty, p\u0159ehledu o &#8230;<\/p>\n","protected":false},"author":15,"featured_media":10611,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[113,129,99],"class_list":["post-10610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetni-obdobi","tag-ucetni-zaverka","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10610"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10610\/revisions"}],"predecessor-version":[{"id":10614,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10610\/revisions\/10614"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10611"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}