{"id":2307,"date":"2021-06-17T06:00:00","date_gmt":"2021-06-17T06:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/je-nutne-od-roku-2021-upravit-interni-smernici-pro-dlouhodoby-majetek\/"},"modified":"2023-02-01T15:06:32","modified_gmt":"2023-02-01T14:06:32","slug":"je-nutne-od-roku-2021-upravit-interni-smernici-pro-dlouhodoby-majetek","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/je-nutne-od-roku-2021-upravit-interni-smernici-pro-dlouhodoby-majetek\/","title":{"rendered":"Dlouhodob\u00fd majetek v \u00fa\u010detn\u00edch sm\u011brnic\u00edch &#8211; jak na to?"},"content":{"rendered":"<h2>Dlouhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetek v \u00fa\u010detnictv\u00ed<\/h2>\n<p>Poj\u010fme si p\u0159ipomenout <strong>z\u00e1kladn\u00ed pravidla<\/strong>, kter\u00e1 upravuj\u00ed problematiku hmotn\u00e9ho a nehmotn\u00e9ho majetku v\u00a0\u00fa\u010detnictv\u00ed podnikatel\u016f.<\/p>\n<p>Postup \u00fa\u010dtov\u00e1n\u00ed hmotn\u00e9ho a nehmotn\u00e9ho majetku se odv\u00edj\u00ed od toho, zda je tento majetek pova\u017eov\u00e1n za dlouhodob\u00fd \u010di nen\u00ed. Pro v\u011bt\u0161inu polo\u017eek dlouhodob\u00e9ho majetku plat\u00ed, \u017ee jejich <strong>doba pou\u017eitelnosti je del\u0161\u00ed ne\u017e jeden rok.<\/strong><\/p>\n<p><strong>Nen\u00ed to v\u0161ak jedin\u00e1 podm\u00ednka<\/strong>, kterou vyhodnocujeme, p\u0159ed za\u0159azen\u00edm hmotn\u00e9ho nebo nehmotn\u00e9ho majetku mezi majetek dlouhodob\u00fd. Dal\u0161\u00ed podm\u00ednky se li\u0161\u00ed v\u00a0z\u00e1vislosti na druhu majetku, my se zam\u011b\u0159\u00edme pouze na jednu z\u00a0nich, konkr\u00e9tn\u011b na limit ocen\u011bn\u00ed tohoto majetku. N\u011bkter\u00e9 polo\u017eky se toti\u017e st\u00e1vaj\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dlouhodoby-hmotny-majetek\/\">dlouhodob\u00fdm majetkem<\/a> bez ohledu na v\u00fd\u0161i ocen\u011bn\u00ed, jin\u00e9 pouze p\u0159ekro\u010d\u00ed-li jejich ocen\u011bn\u00ed limit stanoven\u00fd \u00fa\u010detn\u00ed jednotkou ve vnit\u0159n\u00ed sm\u011brnici.<\/p>\n<h2>Limit ocen\u011bn\u00ed u dlouhodob\u00e9ho hmotn\u00e9ho majetku<\/h2>\n<p>Polo\u017eky, kter\u00e9 pova\u017eujeme za <strong>dlouhodob\u00fd hmotn\u00fd majetek pouze v\u00a0p\u0159\u00edpad\u011b, \u017ee jejich ocen\u011bn\u00ed p\u0159ekro\u010d\u00ed limit stanoven\u00fd \u00fa\u010detn\u00ed jednotkou<\/strong>:<\/p>\n<ul>\n<li>hmotn\u00e9 movit\u00e9 v\u011bci a jejich soubory se samostatn\u00fdm technicko-ekonomick\u00fdm ur\u010den\u00edm,<\/li>\n<li>dosp\u011bl\u00e1 zv\u00ed\u0159ata a jejich skupiny,<\/li>\n<li>technick\u00e9 zhodnocen\u00ed ve specifick\u00fdch p\u0159\u00edpadech.<\/li>\n<\/ul>\n<p>Nejv\u00fdznamn\u011bj\u0161\u00ed polo\u017eky, kter\u00e9 jsou pova\u017eov\u00e1ny za <strong>dlouhodob\u00fd hmotn\u00fd majetek bez ohledu na v\u00fd\u0161i ocen\u011bn\u00ed<\/strong>:<\/p>\n<ul>\n<li>pozemky,<\/li>\n<li>stavby.<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace najdeme v \u00a7 7 vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb.<\/p>\n<h2>Limit ocen\u011bn\u00ed u dlouhodob\u00e9ho nehmotn\u00e9ho majetku<\/h2>\n<p>Polo\u017eky, kter\u00e9 pova\u017eujeme za <strong>dlouhodob\u00fd nehmotn\u00fd majetek pouze v\u00a0p\u0159\u00edpad\u011b, \u017ee jejich ocen\u011bn\u00ed p\u0159ekro\u010d\u00ed limit stanoven\u00fd \u00fa\u010detn\u00ed jednotkou<\/strong>:<\/p>\n<ul>\n<li>software,<\/li>\n<li>oceniteln\u00e1 pr\u00e1va,<\/li>\n<li>nehmotn\u00e9 v\u00fdsledky v\u00fdvoje,<\/li>\n<li>technick\u00e9 zhodnocen\u00ed ve specifick\u00fdch p\u0159\u00edpadech.<\/li>\n<\/ul>\n<p>Nejv\u00fdznamn\u011bj\u0161\u00ed polo\u017eky, kter\u00e9 jsou pova\u017eov\u00e1ny za <strong>dlouhodob\u00fd nehmotn\u00fd majetek bez ohledu na v\u00fd\u0161i ocen\u011bn\u00ed<\/strong>:<\/p>\n<ul>\n<li>povolenky na emise,<\/li>\n<li>preferen\u010dn\u00ed limity.<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace najdeme v \u00a7 6 vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5175\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/06\/house-1477041_1280-1024x576.jpg\" alt=\"\" width=\"1024\" height=\"576\" \/><\/p>\n<h2>\u00da\u010detn\u00ed sm\u011brnice<\/h2>\n<p>V minulosti si mnoho \u00fa\u010detn\u00edch jednotek ve sv\u00fdch vnit\u0159n\u00edch sm\u011brnic\u00edch stanovilo limit pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ocenovani-dlouhodobeho-hmotneho-a-nehmotneho-majetku-pri-porizeni-v-ucetnictvi-jake-problemy-mohou-nastat\/\">ocen\u011bn\u00ed dlouhodob\u00e9ho hmotn\u00e9ho<\/a> a nehmotn\u00e9ho majetku<strong> ve stejn\u00e9 v\u00fd\u0161i, jako byl da\u0148ov\u00fd limit<\/strong> pro vstupn\u00ed cenu hmotn\u00e9ho majetku (40\u00a0000 K\u010d) a nehmotn\u00e9ho majetku (60\u00a0000 K\u010d).<\/p>\n<p>D\u016fvody nen\u00ed t\u0159eba dlouze vysv\u011btlovat, povinnost v\u00e9st rozd\u00edlnou evidenci hmotn\u00e9ho a nehmotn\u00e9ho majetku pro \u00fa\u010detn\u00ed a da\u0148ov\u00e9 \u00fa\u010dely je zna\u010dn\u011b nepohodln\u00e1 a jak\u00e9koliv <strong>zjednodu\u0161en\u00ed <\/strong>je v\u00edt\u00e1no. Se zv\u00fd\u0161en\u00edm limitu pro vstupn\u00ed cenu hmotn\u00e9ho majetku v\u00a0z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f na 80\u00a0000 K\u010d n\u011bkter\u00e9 \u00fa\u010detn\u00ed jednotky dosp\u011bly k\u00a0z\u00e1v\u011bru, \u017ee by m\u011bly na stejnou \u010d\u00e1stku zv\u00fd\u0161it i limit ve sv\u00e9 vnit\u0159n\u00ed \u00fa\u010detn\u00ed sm\u011brnici. Je v\u0161ak tento postup spr\u00e1vn\u00fd?<\/p>\n<h2>St\u00e1lost pou\u017eit\u00fdch \u00fa\u010detn\u00edch metod<\/h2>\n<p>Jedna ze z\u00e1kladn\u00edch z\u00e1sad pro veden\u00ed \u00fa\u010detnictv\u00ed je z\u00e1sada st\u00e1losti pou\u017eit\u00fdch metod zakotven\u00e1 v \u00a7 7 odst. 4 z\u00e1kona o \u00fa\u010detnictv\u00ed. \u00da\u010detn\u00ed jednotky mohou m\u011bnit sv\u00e9 \u00fa\u010detn\u00ed metody pouze mezi jednotliv\u00fdmi \u00fa\u010detn\u00edmi obdob\u00edmi, doch\u00e1z\u00ed-li ke zm\u011bn\u011b p\u0159edm\u011btu podnik\u00e1n\u00ed nebo jin\u00e9 \u010dinnosti, p\u0159\u00edpadn\u011b z\u00a0d\u016fvodu zp\u0159esn\u011bn\u00ed v\u011brn\u00e9ho zobrazen\u00ed \u010di zkvalitn\u011bn\u00ed vypov\u00eddac\u00ed schopnosti \u00fa\u010detn\u00ed z\u00e1v\u011brky. Informace o zm\u011bn\u011b metody v\u010detn\u011b jej\u00edho zd\u016fvodn\u011bn\u00ed mus\u00ed b\u00fdt uvedena v\u00a0p\u0159\u00edloze k\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce. Z\u00a0v\u00fd\u0161e uveden\u00e9ho vypl\u00fdv\u00e1, \u017ee samotn\u00e1 <strong>zm\u011bna v z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f nen\u00ed d\u016fvodem pro zm\u011bnu \u00fa\u010detn\u00ed metodiky. <\/strong><\/p>\n<h2>V\u00fdznamnost informace pro u\u017eivatele \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>Jist\u011b se v\u0161ak najdou \u00fa\u010detn\u00ed jednotky, kter\u00e9 budou argumentovat t\u00edm, \u017ee krom\u011b z\u00e1sady st\u00e1losti pou\u017eit\u00fdch metod je v\u00a0\u00fa\u010detnictv\u00ed respektov\u00e1n tak\u00e9 <strong>princip v\u00fdznamnosti<\/strong>, a \u017ee u jejich \u00fa\u010detn\u00ed jednotky nebude m\u00edt tato zm\u011bna metodiky v\u00fdznamn\u00fd dopad na informace zve\u0159ejn\u011bn\u00e9 v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce. P\u0159ipome\u0148me si, jak je princip v\u00fdznamnosti definov\u00e1n v \u00a7 19 odst. 7 z\u00e1kona o \u00fa\u010detnictv\u00ed.<\/p>\n<p><em>Informace v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce mus\u00ed b\u00fdt spolehliv\u00e9, srovnateln\u00e9, srozumiteln\u00e9 a posuzuj\u00ed se z\u00a0hlediska v\u00fdznamnosti. Informace se pova\u017euje za v\u00fdznamnou, jestli\u017ee je o n\u00ed mo\u017en\u00e9 p\u0159edpokl\u00e1dat, \u017ee by jej\u00ed neuveden\u00ed nebo chybn\u00e9 uveden\u00ed mohlo ovlivnit \u00fasudek u\u017eivatele, p\u0159i\u010dem\u017e v\u00fdznamnost jednotliv\u00fdch informac\u00ed se posuzuje v\u00a0souvislosti s\u00a0jin\u00fdmi obdobn\u00fdmi informacemi.<\/em><\/p>\n<p>Tato <strong>definice je bohu\u017eel velice obecn\u00e1<\/strong> a pro v\u011bt\u0161inu \u00fa\u010detn\u00edch jednotek nenajdeme v \u00fa\u010detn\u00edch p\u0159edpisech p\u0159esn\u011bj\u0161\u00ed n\u00e1vod, jak ur\u010dit, kter\u00e9 informace by m\u011bly b\u00fdt pova\u017eov\u00e1ny za v\u00fdznamn\u00e9. <strong>Pouze pro vybran\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong>, nap\u0159. organiza\u010dn\u00ed slo\u017eky st\u00e1tu, \u00fazemn\u00ed samospr\u00e1vn\u00e9 celky a dal\u0161\u00ed, je v \u00a719 odst. 7 z\u00e1kona o \u00fa\u010detnictv\u00ed uvedeno toto <strong>konkr\u00e9tn\u011bj\u0161\u00ed vod\u00edtko<\/strong>.<\/p>\n<p><em>U vybran\u00fdch \u00fa\u010detn\u00edch jednotek podle \u00a7 1 odst. 3, s v\u00fdjimkou zdravotn\u00edch poji\u0161\u0165oven, se pova\u017euje za v\u00fdznamnou t\u00e9\u017e informace o ocen\u011bn\u00ed nehmotn\u00e9ho majetku ve v\u00fd\u0161i nad 60000 K\u010d a u samostatn\u00fdch hmotn\u00fdch movit\u00fdch v\u011bc\u00ed nebo souboru hmotn\u00fdch movit\u00fdch v\u011bc\u00ed ve v\u00fd\u0161i nad 40000 K\u010d.\u00a0<\/em><\/p>\n<h2>Zjednodu\u0161en\u00ed pr\u00e1ce i bez zm\u011bny \u00fa\u010detn\u00ed sm\u011brnice<\/h2>\n<p>S\u00a0ohledem na v\u00fd\u0161e uveden\u00e9 je nutn\u00e9 zm\u011bnu sm\u011brnice pe\u010dliv\u011b zv\u00e1\u017eit. Je dobr\u00e9 si uv\u011bdomit, \u017ee u\u017e samotn\u00e9 zm\u011bny z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f spo\u010d\u00edvaj\u00edc\u00ed ve zv\u00fd\u0161en\u00ed limitu pro vstupn\u00ed cenu hmotn\u00e9ho majetku a vypu\u0161t\u011bn\u00ed \u00fapravy nehmotn\u00e9ho majetku povedou k\u00a0\u010d\u00e1ste\u010dn\u00e9mu zjednodu\u0161en\u00ed pr\u00e1ce \u00fa\u010detn\u00edch.<\/p>\n<p>V \u00a7 24 odst. 2 p\u00edsmeno v) z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f je toti\u017e uvedeno, u kter\u00e9ho majetku <strong>lze \u00fa\u010detn\u00ed odpisy uplatnit jako da\u0148ov\u00fd n\u00e1klad<\/strong>. Tato skupina majetku se v\u00a0d\u016fsledku v\u00fd\u0161e uveden\u00fdch zm\u011bn roz\u0161i\u0159uje. Zjednodu\u0161en\u011b vyj\u00e1d\u0159eno, pro majetek po\u0159\u00edzen\u00fd od 1.1.2021 (p\u0159\u00edpadn\u011b i pro majetek po\u0159\u00edzen\u00fd od 1.1.2020, pokud se tak \u00fa\u010detn\u00ed jednotka dobrovoln\u011b rozhodne) plat\u00ed:<\/p>\n<ul>\n<li>u nehmotn\u00e9ho majetku jsou \u00fa\u010detn\u00ed odpisy pova\u017eov\u00e1ny za da\u0148ov\u00fd n\u00e1klad,<\/li>\n<li>u hmotn\u00e9ho majetku, kter\u00fd nespln\u00ed definici hmotn\u00e9ho majetku uvedenou v \u00a7 26 odst. 2 a 3 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (zejm\u00e9na hmotn\u00e9 movit\u00e9 v\u011bci se vstupn\u00ed cenou nep\u0159evy\u0161uj\u00edc\u00ed 80\u00a0000 K\u010d), jsou \u00fa\u010detn\u00ed odpisy pova\u017eov\u00e1ny za da\u0148ov\u00fd n\u00e1klad.<\/li>\n<\/ul>\n<p>I z\u00a0t\u011bchto pravidel samoz\u0159ejm\u011b <strong>existuj\u00ed v\u00fdjimky<\/strong>, jak je v\u00a0\u010desk\u00fdch da\u0148ov\u00fdch z\u00e1konech zvykem. V\u00fdjimky se t\u00fdkaj\u00ed se nap\u0159. majetku nabyt\u00e9ho vkladem, p\u0159em\u011bnou nebo goodwillu. Podrobn\u00e9 informace najdeme v \u00a7 24 odst. 2 p\u00edsmeno v) z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>\u00da\u010detn\u00ed jednotky jist\u011b ocen\u00ed i toto \u010d\u00e1ste\u010dn\u00e9 zjednodu\u0161en\u00ed pr\u00e1ce, to v\u0161ak nic nem\u011bn\u00ed na skute\u010dnosti, \u017ee st\u00e1le bude existovat \u0159ada polo\u017eek majetku, u kter\u00fdch bude nutn\u00e9 v\u00e9st dvoj\u00ed evidenci \u2013 jednu pro \u00fa\u010dely \u00fa\u010detnictv\u00ed, druhou pro \u00fa\u010dely dan\u011b z\u00a0p\u0159\u00edjm\u016f. V\u00fdznamn\u00fdm pomocn\u00edkem tak z\u016fst\u00e1v\u00e1 kvalitn\u00ed \u00fa\u010detn\u00ed program, kter\u00fd je na tuto situaci p\u0159ipraven.<\/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\/2307\">\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\/2307\">\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>Z\u00e1v\u011br<\/h2>\n<p>Zm\u011bna v z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f nen\u00ed d\u016fvodem pro zm\u011bnu \u00fa\u010detn\u00ed sm\u011brnice. \u00da\u010detn\u00ed jednotky mohou m\u011bnit sv\u00e9 \u00fa\u010detn\u00ed metody pouze, doch\u00e1z\u00ed-li ke zm\u011bn\u011b p\u0159edm\u011btu podnik\u00e1n\u00ed nebo jin\u00e9 \u010dinnosti, p\u0159\u00edpadn\u011b z\u00a0d\u016fvodu zp\u0159esn\u011bn\u00ed v\u011brn\u00e9ho zobrazen\u00ed \u010di zkvalitn\u011bn\u00ed vypov\u00eddac\u00ed schopnosti \u00fa\u010detn\u00ed z\u00e1v\u011brky. Argumentovat principem v\u00fdznamnosti pova\u017euji za problematick\u00e9, vzhledem k\u00a0definici v\u00fdznamnosti informace obsa\u017een\u00e9 v\u00a0z\u00e1kon\u011b o \u00fa\u010detnictv\u00ed. U auditovan\u00fdch \u00fa\u010detn\u00edch jednotek doporu\u010duji prodiskutovat jakoukoliv zm\u011bnu \u00fa\u010detn\u00edch metod p\u0159edem s\u00a0auditorem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dlouhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetek v \u00fa\u010detnictv\u00ed Poj\u010fme si p\u0159ipomenout z\u00e1kladn\u00ed pravidla, kter\u00e1 upravuj\u00ed problematiku hmotn\u00e9ho a nehmotn\u00e9ho majetku v\u00a0\u00fa\u010detnictv\u00ed podnikatel\u016f. Postup \u00fa\u010dtov\u00e1n\u00ed hmotn\u00e9ho a &#8230;<\/p>\n","protected":false},"author":15,"featured_media":2308,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[89,207,99],"class_list":["post-2307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-hmotny-majetek","tag-nehmotny-majetek","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2307","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=2307"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2307\/revisions"}],"predecessor-version":[{"id":7029,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2307\/revisions\/7029"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2308"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}