{"id":15014,"date":"2024-07-23T07:00:00","date_gmt":"2024-07-23T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15014"},"modified":"2025-08-03T12:57:56","modified_gmt":"2025-08-03T10:57:56","slug":"pravni-uprava-ucetnictvi-nadnarodni-narodni-a-vnitropodnikova-regulace","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/pravni-uprava-ucetnictvi-nadnarodni-narodni-a-vnitropodnikova-regulace\/","title":{"rendered":"Pr\u00e1vn\u00ed \u00faprava \u00fa\u010detnictv\u00ed &#8211; nadn\u00e1rodn\u00ed, n\u00e1rodn\u00ed a vnitropodnikov\u00e1 regulace"},"content":{"rendered":"<h2>Nadn\u00e1rodn\u00ed regulace \u00fa\u010detn\u00edch z\u00e1v\u011brek a jejich d\u016fvody a specifika<\/h2>\n<p>D\u016fvodem nadn\u00e1rodn\u00ed regulace \u00fa\u010detn\u00edch z\u00e1v\u011brek je skute\u010dnost, \u017ee n\u011bkter\u00e9 <strong>obchodn\u00ed korporace obchoduj\u00ed sv\u00e9 cenn\u00e9 pap\u00edry na sv\u011btov\u00fdch burz\u00e1ch, a to mimo sv\u00e9 n\u00e1rodn\u00ed st\u00e1ty<\/strong>. U nadn\u00e1rodn\u00edch koncern\u016f je <strong>d\u016fvodem sjednocov\u00e1n\u00ed individu\u00e1ln\u00edch \u00fa\u010detn\u00edch z\u00e1v\u011brek jednotliv\u00fdch \u010dlen\u016f v\u00a0r\u00e1mci skupiny obchodn\u00edch korporac\u00ed<\/strong> pot\u0159eba jejich n\u00e1sledn\u00e9 konsolidace.<\/p>\n<h3>IFRS \u2013 mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy<\/h3>\n<p>\u010casto pou\u017e\u00edvan\u00fdm n\u00e1strojem pro sjednocov\u00e1n\u00ed individu\u00e1ln\u00edch \u00fa\u010detn\u00edch z\u00e1v\u011brek jsou IFRS. Zkratka <strong>IFRS nahradila d\u0159\u00edv\u011bj\u0161\u00ed ozna\u010den\u00ed IAS (Mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy)<\/strong>.<\/p>\n<h3>US GAAP<\/h3>\n<p>\u010casto jsou pou\u017e\u00edv\u00e1ny rovn\u011b\u017e tzv. <strong>US GAAP, co\u017e je ozna\u010den\u00ed pro soustavu princip\u016f, standard\u016f, vyhl\u00e1\u0161ek, rozhodnut\u00ed, v\u00fdklad\u016f, stanovisek a v\u00fdzkumn\u00fdch zpr\u00e1v nez\u00e1visl\u00fdch profesn\u00edch organizac\u00ed a instituc\u00ed<\/strong> pov\u011b\u0159en\u00fdch Kongresem USA, podle kter\u00fdch se sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky. US GAAP nejsou normy obecn\u011b z\u00e1vazn\u00e9, ale pouze v\u0161eobecn\u011b uzn\u00e1van\u00e9. Jejich dodr\u017eov\u00e1n\u00ed je po\u017eadov\u00e1no:<\/p>\n<ul>\n<li>investory,<\/li>\n<li>bankami,<\/li>\n<li>burzou,<\/li>\n<li>v\u011b\u0159iteli apod.<\/li>\n<\/ul>\n<p>Pravidla US GAAP nejsou tvo\u0159ena z\u00e1konod\u00e1rci, ale profesn\u00edmi odborn\u00edky (auditory, \u00fa\u010detn\u00edmi, regul\u00e1tory kapit\u00e1lov\u00fdch trh\u016f). \u00da<strong>\u010detn\u00ed v\u00fdkazy sestaven\u00e9 podle US GAAP jsou uzn\u00e1v\u00e1ny v\u0161emi sv\u011btov\u00fdmi burzami. <\/strong><\/p>\n<p>Sm\u011brnice (direktivy) Evropsk\u00e9 unie jsou postupn\u011b <strong>zakomponov\u00e1ny do n\u00e1rodn\u00edch \u00fa\u010detn\u00edch p\u0159edpis\u016f jednotliv\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f<\/strong>.<\/p>\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\/15014\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/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=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15014\">\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>N\u00e1rodn\u00ed regulace \u00fa\u010detnictv\u00ed a \u00fa\u010detn\u00edch z\u00e1v\u011brek a jejich specifika<\/h2>\n<p>Z\u00a0hlediska n\u00e1rodn\u00ed regulace stoj\u00ed na vrcholu pomysln\u00e9 pyramidy <strong>Z\u00e1kon o \u00da\u010detnictv\u00ed, kter\u00fd je jedin\u00fd a plat\u00ed pro v\u0161echny \u00fa\u010detn\u00ed jednotky.<\/strong> Definuje z\u00e1kladn\u00ed oblasti, jako nap\u0159\u00edklad:<\/p>\n<ul>\n<li>vymezen\u00ed \u00fa\u010detn\u00edch jednotek,<\/li>\n<li>obsah \u00fa\u010detn\u00ed z\u00e1v\u011brek,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">kategorizaci \u00fa\u010detn\u00edch jednotek<\/a>,<\/li>\n<li>povinnost auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/archivacni-lhuty-dokladu-z-ucetniho-a-danoveho-hlediska\/\">\u00fa\u010detn\u00ed doklady a jejich archivaci<\/a>.<\/li>\n<\/ul>\n<p>To znamen\u00e1, \u017ee neexistuje v\u00edce Zo\u00da pro jednotliv\u00e9 druhy a typy \u00fa\u010detn\u00edch jednotek, n\u00fdbr\u017e <strong>existuje jedin\u00fd Zo\u00da<\/strong>.<\/p>\n<p>Zo\u00da je v\u0161ak prov\u00e1d\u011bn v\u00edcero \u00fa\u010detn\u00edmi vyhl\u00e1\u0161kami, mezi kter\u00e9 pat\u0159\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li>vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb., pro podnikatele vedouc\u00ed podvojn\u00e9 \u00fa\u010detnictv\u00ed,<\/li>\n<li>vyhl\u00e1\u0161ka \u010d. 501\/2002 Sb., pro banky a jin\u00e9 finan\u010dn\u00ed instituce,<\/li>\n<li>vyhl\u00e1\u0161ka \u010d. 502\/2002 Sb., pro poji\u0161\u0165ovny,<\/li>\n<li>vyhl\u00e1\u0161ka \u010d. 503\/2002 Sb., pro zdravotn\u00ed poji\u0161\u0165ovny,<\/li>\n<li>vyhl\u00e1\u0161ka \u010d. 504\/2002 Sb., pro nepodnikatelsk\u00e9 subjekty vedouc\u00ed podvojn\u00e9 \u00fa\u010detnictv\u00ed.<\/li>\n<\/ul>\n<p>Jednotliv\u00e9 prov\u00e1d\u011bc\u00ed \u00fa\u010detn\u00ed vyhl\u00e1\u0161ky definuj\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li>vymezen\u00ed a \u010dlen\u011bn\u00ed jednotliv\u00fdch rozvahov\u00fdch polo\u017eek (z\u00e1soby, dlouhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetek),<\/li>\n<li>obsah a strukturu jednotliv\u00fdch \u00fa\u010detn\u00edch v\u00fdkaz\u016f,<\/li>\n<li>problematiku inventarizace majetku a dluh\u016f.<\/li>\n<\/ul>\n<p>Pravidla pro \u00fa\u010dtov\u00e1n\u00ed konkr\u00e9tn\u00edch transakc\u00ed jsou obsa\u017eena v\u00a0r\u00e1mci \u010c\u00daS, kter\u00e9 na po\u010d\u00e1tku mil\u00e9nia nahradily Opat\u0159en\u00ed Ministerstva financ\u00ed \u010cesk\u00e9 republiky pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Vnitropodnikov\u00e1 regulace \u00fa\u010detnictv\u00ed a jejich specifika<\/h2>\n<p>V\u00a0r\u00e1mci vnitropodnikov\u00e9 regulace \u00fa\u010detnictv\u00ed se jedn\u00e1 o <strong>uplatn\u011bn\u00ed vnitropodnikov\u00fdch sm\u011brnic, kter\u00e9 jsou velice z\u00e1sadn\u00ed pro jednotliv\u00e9 \u00fa\u010detn\u00ed oblasti<\/strong>. Zo\u00da a prov\u00e1d\u011bc\u00ed \u00fa\u010detn\u00ed vyhl\u00e1\u0161ka v\u00a0mnoha sm\u011brech definuj\u00ed variantn\u00ed \u0159e\u0161en\u00ed pro konkr\u00e9tn\u00ed problematiku a ponech\u00e1vaj\u00ed na rozhodnut\u00ed \u00fa\u010detn\u00ed jednotky, jakou variantu \u0159e\u0161en\u00ed vyberou. Toto rozhodnut\u00ed mus\u00ed \u00fa\u010detn\u00ed jednotka definovat pr\u00e1v\u011b v\u00a0r\u00e1mci vnitropodnikov\u00fdch sm\u011brnic. Krom\u011b toho jsou vnitropodnikov\u00e9 sm\u011brnice velice d\u016fle\u017eit\u00e9 nap\u0159\u00edklad i v\u00a0oblasti dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch a pr\u00e1vnick\u00fdch osob.<\/p>\n<p><strong>Shrnut\u00ed<\/strong><\/p>\n<p>V\u00a0r\u00e1mci veden\u00ed \u00fa\u010detnictv\u00ed a sestavov\u00e1n\u00ed \u00fa\u010detn\u00edch z\u00e1v\u011brek je nutn\u00e9 respektovat nadn\u00e1rodn\u00ed, n\u00e1rodn\u00ed a vnitropodnikovou regulaci \u00fa\u010detnictv\u00ed a \u00fa\u010detn\u00edch z\u00e1v\u011brek. Z\u00a0hlediska nadn\u00e1rodn\u00ed regulace se jedn\u00e1 zejm\u00e9na o aplikaci IFRS a US GAAP, v\u00a0r\u00e1mci n\u00e1rodn\u00ed regulace o aplikaci Zo\u00da, prov\u00e1d\u011bc\u00edch \u00fa\u010detn\u00edch z\u00e1v\u011brek a \u010cesk\u00fdch \u00fa\u010detn\u00edch standard\u016f. Z\u00a0hlediska vnitropodnikov\u00e9 regulace se jedn\u00e1 o aplikaci vnitropodnikov\u00fdch sm\u011brnic.<\/p>\n<p>S \u00fa\u010detn\u00edm programem Money S3 m\u00e1te jistotu, \u017ee pracujete v syst\u00e9mu, kter\u00fd je <strong>v souladu s aktu\u00e1ln\u00ed legislativou<\/strong>. V Money S3 p\u016fsob\u00ed odborn\u00edci, kte\u0159\u00ed zm\u011bny sleduj\u00ed a informuj\u00ed v\u00fdvoj\u00e1\u0159e, aby je v\u010das zapracovali do syst\u00e9mu.<\/p>\n<p>Pr\u00e1ci v Money S3 si <strong>vyzkou\u0161\u00edte zdarma<\/strong>. Sta\u010d\u00ed si st\u00e1hnout bezplatnou verzi <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">Money S3 Start<\/a>, kter\u00e1 je limitovan\u00e1 pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n<p>Money S3 vhodn\u00e9 jak na veden\u00ed da\u0148ov\u00e9 evidence, tak \u00fa\u010detnictv\u00ed. Jeho velkou v\u00fdhodou je <strong>snadn\u00e9 ovl\u00e1d\u00e1n\u00ed<\/strong>. Jeho prost\u0159ed\u00ed p\u0159ipom\u00edn\u00e1 programy Microsoft Office. Jestli jste tedy zvykl\u00ed pracovat ve Wordu \u010di v Excelu, velmi rychle se zorientujete.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nadn\u00e1rodn\u00ed regulace \u00fa\u010detn\u00edch z\u00e1v\u011brek a jejich d\u016fvody a specifika D\u016fvodem nadn\u00e1rodn\u00ed regulace \u00fa\u010detn\u00edch z\u00e1v\u011brek je skute\u010dnost, \u017ee n\u011bkter\u00e9 obchodn\u00ed korporace obchoduj\u00ed sv\u00e9 cenn\u00e9 pap\u00edry na &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15025,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,218],"class_list":["post-15014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-program"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15014","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=15014"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15014\/revisions"}],"predecessor-version":[{"id":17739,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15014\/revisions\/17739"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15025"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}