{"id":16020,"date":"2026-02-19T11:30:22","date_gmt":"2026-02-19T10:30:22","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=16020"},"modified":"2026-02-19T11:33:08","modified_gmt":"2026-02-19T10:33:08","slug":"novy-zakon-o-ucetnictvi-zasadni-zmeny","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/novy-zakon-o-ucetnictvi-zasadni-zmeny\/","title":{"rendered":"Nov\u00fd z\u00e1kon o \u00fa\u010detnictv\u00ed od roku 2027: 5 z\u00e1sadn\u00edch zm\u011bn"},"content":{"rendered":"<h2>Obsah d\u016fle\u017eit\u011bj\u0161\u00ed ne\u017e forma<\/h2>\n<p>Nov\u00fd z\u00e1kon o \u00fa\u010detnictv\u00ed klade v\u011bt\u0161\u00ed d\u016fraz na obsah \u00fa\u010detn\u00edch operac\u00ed ne\u017e na jejich formu. <strong>D\u016fle\u017eit\u00e9 je, co \u00fa\u010detn\u00ed z\u00e1pis p\u0159edstavuje, a ne jak je form\u00e1ln\u011b za\u00fa\u010dtov\u00e1n. <\/strong>Tento p\u0159\u00edstup vych\u00e1z\u00ed z Mezin\u00e1rodn\u00edch standard\u016f \u00fa\u010detn\u00edho v\u00fdkaznictv\u00ed (IFRS), kter\u00e9 jsou v\u00edce zam\u011b\u0159en\u00e9 na smysluplnost a p\u0159esnost \u00fa\u010detn\u00edch operac\u00ed.<\/p>\n<p>Kdy\u017e nap\u0159\u00edklad firma prodala svou nemovitost a n\u00e1sledn\u011b si ji pronajala od nov\u00e9ho vlastn\u00edka, eviduje transakci pouze jako prodej. Realita je ale odli\u0161n\u00e1, proto\u017ee firma nemovitost d\u00e1l u\u017e\u00edv\u00e1 a plat\u00ed za pron\u00e1jem. <strong>Nov\u011b bude muset firma vyk\u00e1zat nejen p\u0159\u00edjem z prodeje, ale tak\u00e9 z\u00e1vazek<\/strong> spojen\u00fd s budouc\u00edmi n\u00e1klady na pron\u00e1jem. \u00da\u010detn\u00ed v\u00fdkazy tak budou odr\u00e1\u017eet skute\u010dnou situaci.<\/p>\n<p><strong>D\u00edky tomu bude obraz o hospoda\u0159en\u00ed firmy v\u011brn\u011bj\u0161\u00ed<\/strong> a zamez\u00ed se zbyte\u010dn\u00fdm \u00fa\u010detn\u00edm postup\u016fm, kter\u00e9 pln\u00ed jen form\u00e1ln\u00ed funkci.<\/p>\n<h2>V\u011bt\u0161\u00ed d\u016fraz na re\u00e1lnou hodnotu<\/h2>\n<p>S nov\u00fdm z\u00e1konem o \u00fa\u010detnictv\u00ed p\u0159ich\u00e1z\u00ed v\u011bt\u0161\u00ed d\u016fraz na to, aby<strong> firmy vykazovaly sv\u00e1 aktiva a pasiva podle jejich re\u00e1ln\u00e9 tr\u017en\u00ed hodnoty<\/strong>. U\u017e nebude mo\u017en\u00e9 je vykazovat v prvotn\u00edm ocen\u011bn\u00ed. Tento p\u0159\u00edstup l\u00e9pe odr\u00e1\u017e\u00ed skute\u010dnou finan\u010dn\u00ed hodnotu firemn\u00edho majetku, co\u017e m\u016f\u017ee b\u00fdt d\u016fle\u017eit\u00e9 pro investory a majitele.<\/p>\n<p>Kdyby nap\u0159\u00edklad <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/akcie-a-podily-jak-s-nimi-zachazet-v-ucetnictvi\/\">firma koupila akcie<\/a> za 1 milion K\u010d, ale jejich tr\u017en\u00ed hodnota se mezit\u00edm zm\u011bnila, v \u00fa\u010detnictv\u00ed st\u00e1le uv\u00e1d\u00ed p\u016fvodn\u00ed cenu. Nov\u00fd p\u0159\u00edstup vy\u017eaduje, aby firma akcie pravideln\u011b p\u0159ece\u0148ovala na aktu\u00e1ln\u00ed tr\u017en\u00ed hodnotu, tak\u017ee pokud nyn\u00ed maj\u00ed hodnotu 1,5 milionu K\u010d, mus\u00ed to uv\u00e9st v \u00fa\u010detnictv\u00ed.<\/p>\n<p>Tento p\u0159\u00edstup zaji\u0161\u0165uje, \u017ee <strong>\u00fa\u010detn\u00ed v\u00fdkazy l\u00e9pe reflektuj\u00ed ekonomickou realitu a skute\u010dnou situaci firmy<\/strong> \u2013 p\u0159edejde se tak nadhodnocen\u00ed nebo podhodnocen\u00ed aktiv, kter\u00e9 by mohlo zkreslit finan\u010dn\u00ed v\u00fdsledky pro investory, banky a dal\u0161\u00ed partnery.<\/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\/16020\">\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\/16020\">\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>Leasing v rozvaze<\/h2>\n<p>V oblasti leasingu p\u0159ich\u00e1z\u00ed novela z\u00e1kona o \u00fa\u010detnictv\u00ed s v\u00fdznamnou zm\u011bnou. Nov\u011b bude v\u011bt\u0161ina <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/najem-a-financni-leasing-z-ucetniho-pohledu\/\">leasingov\u00fdch smluv<\/a>  (v\u00fdjimkou budou t\u0159eba kr\u00e1tkodob\u00e9 leasingy) vedena v rozvaze, co\u017e znamen\u00e1, \u017ee <strong>n\u00e1jemce bude muset vykazovat leasingov\u00e1 aktiva i z\u00e1vazky<\/strong>.<\/p>\n<p>V praxi tato zm\u011bna p\u0159inese <strong>v\u011bt\u0161\u00ed transparentnost v \u00fa\u010detn\u00edch v\u00fdkazech<\/strong>, proto\u017ee firmy, kter\u00e9 doposud neuv\u00e1d\u011bly leasingov\u00e9 z\u00e1vazky, budou muset svou finan\u010dn\u00ed situaci p\u0159izp\u016fsobit nov\u00fdm po\u017eadavk\u016fm. Z\u00e1kon o \u00fa\u010detnictv\u00ed t\u00edmto krokem op\u011bt posiluje d\u016fraz na p\u0159esn\u011bj\u0161\u00ed vykazov\u00e1n\u00ed finan\u010dn\u00edch operac\u00ed.<\/p>\n<h2>Princip funk\u010dn\u00ed m\u011bny<\/h2>\n<p>Jednou z kl\u00ed\u010dov\u00fdch zm\u011bn, kter\u00e9 nov\u00fd z\u00e1kon o \u00fa\u010detnictv\u00ed p\u0159in\u00e1\u0161\u00ed, je mo\u017enost veden\u00ed \u00fa\u010detnictv\u00ed ve funk\u010dn\u00ed m\u011bn\u011b. Tento princip je ji\u017e sou\u010d\u00e1st\u00ed mezin\u00e1rodn\u00edch \u00fa\u010detn\u00edch standard\u016f schv\u00e1len\u00fdch Evropskou uni\u00ed. V \u010cesku lze princip funk\u010dn\u00ed m\u011bny vyu\u017e\u00edvat od 1. ledna 2024, ale zat\u00edm pouze u eura, americk\u00e9ho dolaru a britsk\u00e9 libry.<\/p>\n<p>Novela z\u00e1kona o \u00fa\u010detnictv\u00ed po\u010d\u00edt\u00e1 s v\u00fdrazn\u00fdm roz\u0161\u00ed\u0159en\u00edm po\u010dtu povolen\u00fdch m\u011bn. To bude zjednodu\u0161en\u00ed p\u0159edev\u0161\u00edm pro firmy, kter\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-kurzove-rozdily-u-cizomenove-pokladny-a-banky\/\">obchoduj\u00ed p\u0159ev\u00e1\u017en\u011b v ciz\u00ed m\u011bn\u011b<\/a> a zbav\u00ed se t\u00edm slo\u017eitost\u00ed s <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-prepocet-cizi-meny-a-kurzove-rozdily\/\">p\u0159evody m\u011bn<\/a>.<\/p>\n<p>Zm\u011bna usnadn\u00ed \u017eivot nejen velk\u00fdm firm\u00e1m, ale tak\u00e9 podnik\u016fm, kter\u00e9 maj\u00ed mnoho zahrani\u010dn\u00edch obchodn\u00edch partner\u016f. D\u00edky t\u00e9to \u00faprav\u011b bude \u00fa\u010detnictv\u00ed <strong>l\u00e9pe odr\u00e1\u017eet skute\u010dnou finan\u010dn\u00ed situaci <\/strong>a p\u0159isp\u011bje k lep\u0161\u00ed p\u0159ehlednosti jak pro majitele, tak pro investory.<\/p>\n<figure id=\"attachment_16024\" aria-describedby=\"caption-attachment-16024\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16024\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/pexels-pixabay-164527.jpg\" alt=\"Dle nov\u00e9ho z\u00e1kona budete moci v\u00e9st \u00fa\u010detnictv\u00ed ve v\u00edce m\u011bn\u00e1ch ne\u017e dosud.\" width=\"1920\" height=\"1280\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/pexels-pixabay-164527.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/pexels-pixabay-164527-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/pexels-pixabay-164527-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/pexels-pixabay-164527-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/pexels-pixabay-164527-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/pexels-pixabay-164527-1536x1024.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-16024\" class=\"wp-caption-text\">Dle nov\u00e9ho z\u00e1kona budete moci v\u00e9st \u00fa\u010detnictv\u00ed ve v\u00edce m\u011bn\u00e1ch ne\u017e dosud.<\/figcaption><\/figure>\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>Zm\u011bna \u00fa\u010detn\u00edch jednotek<\/h2>\n<p>Podle nov\u00e9ho z\u00e1kona o \u00fa\u010detnictv\u00ed se <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed jednotky<\/a> rozd\u011bluj\u00ed na z\u00e1klad\u011b jejich velikosti, obratu a po\u010dtu zam\u011bstnanc\u016f do n\u00e1sleduj\u00edc\u00edch kategori\u00ed:<\/p>\n<ul>\n<li aria-level=\"1\">Mikro \u00fa\u010detn\u00ed jednotky<\/li>\n<li aria-level=\"1\">Mal\u00e9 \u00fa\u010detn\u00ed jednotky<\/li>\n<li aria-level=\"1\">St\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky<\/li>\n<li aria-level=\"1\">Velk\u00e9 \u00fa\u010detn\u00ed jednotky<\/li>\n<\/ul>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-se-pripravit-na-ucetni-audit\/\">Audit<\/a> se bude nov\u011b t\u00fdkat pouze subjekt\u016f, kter\u00e9 dos\u00e1hnou n\u00e1sleduj\u00edc\u00edch hodnot alespo\u0148 ve dvou ze t\u0159\u00ed uveden\u00fdch krit\u00e9ri\u00ed:<\/p>\n<ul>\n<li aria-level=\"1\">Po\u010det zam\u011bstnanc\u016f: v\u00edce ne\u017e 50<\/li>\n<li aria-level=\"1\">Hodnota aktiv: nad 120 milion\u016f K\u010d<\/li>\n<li aria-level=\"1\">Ro\u010dn\u00ed obrat: nad 240 milion\u016f K\u010d<\/li>\n<\/ul>\n<p>Tato zm\u011bna m\u00e1 za c\u00edl<strong> sn\u00ed\u017eit administrativn\u00ed z\u00e1t\u011b\u017e men\u0161\u00edch firem<\/strong>, kter\u00e9 by v n\u011bkter\u00fdch p\u0159\u00edpadech mohly b\u00fdt nov\u011b osvobozeny od povinnosti auditu.<\/p>\n<h2>Dal\u0161\u00ed zm\u011bny a \u00faprava souvisej\u00edc\u00edch z\u00e1kon\u016f<\/h2>\n<p>Podle nov\u00e9ho z\u00e1kona o \u00fa\u010detnictv\u00ed fyzick\u00fdm osob\u00e1m a vybran\u00fdm mal\u00fdm neziskov\u00fdm organizac\u00edm <strong>nebude automaticky vznikat povinnost v\u00e9st \u00fa\u010detnictv\u00ed<\/strong> \u2013 mo\u017enost veden\u00ed \u00fa\u010detnictv\u00ed bude <strong>dobrovoln\u00e1<\/strong>.<\/p>\n<p>To je rozd\u00edl oproti sou\u010dasn\u00e9 \u00faprav\u011b, kdy mus\u00ed \u00fa\u010detnictv\u00ed v\u00e9st fyzick\u00e9 osoby, jejich\u017e obrat p\u0159es\u00e1hl 25\u202fmilion\u016f K\u010d. St\u00e1le v\u0161ak budou muset m\u00edt p\u0159ehledn\u00e9 z\u00e1znamy o majetku a hospoda\u0159en\u00ed. T\u00edm se zachov\u00e1 nezbytn\u00e1 m\u00edra transparentnosti a z\u00e1rove\u0148 <strong>sn\u00ed\u017e\u00ed administrativn\u00ed z\u00e1t\u011b\u017e<\/strong> pro mal\u00e9 podniky.<\/p>\n<p>Spolu s n\u00e1vrhem nov\u00e9ho z\u00e1kona o \u00fa\u010detnictv\u00ed vl\u00e1da schv\u00e1lila tak\u00e9 <a href=\"https:\/\/odok.gov.cz\/portal\/veklep\/material\/KORND5SBAVSH\/\" target=\"_blank\" rel=\"noopener\">zm\u011bnov\u00fd z\u00e1kon<\/a>, kter\u00fd upravuje souvisej\u00edc\u00ed pr\u00e1vn\u00ed a da\u0148ov\u00e9 p\u0159edpisy tak, aby odpov\u00eddaly nov\u00e9 \u00faprav\u011b \u00fa\u010detnictv\u00ed. Mezi nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny pat\u0159\u00ed tyto:<\/p>\n<ul>\n<li><strong>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f<\/strong> zav\u00e1d\u00ed nov\u00fd pojem <strong>da\u0148ov\u00e1 hodnota<\/strong>, kter\u00fd nahrazuje dosavadn\u00ed rozt\u0159\u00ed\u0161t\u011bn\u00e9 pojmoslov\u00ed.<\/li>\n<li><strong>Da\u0148ov\u00e9 odpisy<\/strong> \u2013 zvy\u0161uje se limit pro jejich uplatn\u011bn\u00ed z 80 tis\u00edc <strong>na 100 tis\u00edc K\u010d<\/strong>, ru\u0161\u00ed se dosavadn\u00ed odpisov\u00e9 skupiny a zav\u00e1d\u011bj\u00ed se t\u0159i z\u00e1kladn\u00ed doby odpisov\u00e1n\u00ed, odpisy budou tak\u00e9 nov\u011b prob\u00edhat na m\u011bs\u00ed\u010dn\u00ed b\u00e1zi.<\/li>\n<li><strong>Z\u00e1kon o oce\u0148ov\u00e1n\u00ed majetku<\/strong> bude vych\u00e1zet v\u00edce z tr\u017en\u00ed hodnoty a zjednodu\u0161\u00ed administrativu d\u00edky mo\u017enosti vyu\u017e\u00edt \u00fadaje p\u0159\u00edmo z \u00fa\u010detnictv\u00ed.<\/li>\n<\/ul>\n<p>N\u00e1vrh z\u00e1kona o \u00fa\u010detnictv\u00ed a ve\u0161ker\u00e9 dokumenty najdete <a href=\"https:\/\/odok.cz\/portal\/veklep\/material\/KORNCKKHGM1N\/\" target=\"_blank\" rel=\"noopener\">tady<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obsah d\u016fle\u017eit\u011bj\u0161\u00ed ne\u017e forma Nov\u00fd z\u00e1kon o \u00fa\u010detnictv\u00ed klade v\u011bt\u0161\u00ed d\u016fraz na obsah \u00fa\u010detn\u00edch operac\u00ed ne\u017e na jejich formu. D\u016fle\u017eit\u00e9 je, co \u00fa\u010detn\u00ed z\u00e1pis p\u0159edstavuje, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":16026,"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":[99,225,117],"class_list":["post-16020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetnictvi","tag-zahranicni-obchod","tag-zakony"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16020","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=16020"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16020\/revisions"}],"predecessor-version":[{"id":18636,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16020\/revisions\/18636"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16026"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}