{"id":9923,"date":"2025-03-12T14:18:36","date_gmt":"2025-03-12T13:18:36","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9923"},"modified":"2025-03-12T14:18:39","modified_gmt":"2025-03-12T13:18:39","slug":"oprava-ucetnich-chyb-bezneho-i-minuleho-obdobi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/oprava-ucetnich-chyb-bezneho-i-minuleho-obdobi\/","title":{"rendered":"Oprava \u00fa\u010detn\u00edch chyb b\u011b\u017en\u00e9ho i minul\u00e9ho obdob\u00ed"},"content":{"rendered":"<h2>Jak prov\u00e9st opravu \u00fa\u010detn\u00edho z\u00e1znamu?<\/h2>\n<p>V \u00fa\u010detn\u00ed legislativ\u011b najdeme pouze stru\u010dn\u00e9 informace k\u00a0oprav\u011b chyb. <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p35\" target=\"_blank\" rel=\"noopener\">\u00a7 35 z\u00e1kona o \u00fa\u010detnictv\u00ed <\/a>je v\u011bnov\u00e1n oprav\u011b \u00fa\u010detn\u00edch z\u00e1znam\u016f. Opravy se mus\u00ed prov\u00e1d\u011bt tak, aby bylo mo\u017en\u00e9 ur\u010dit osobu odpov\u011bdnou za proveden\u00ed ka\u017ed\u00e9 opravy, okam\u017eik jej\u00edho proveden\u00ed a zjistit jak obsah opravovan\u00e9ho \u00fa\u010detn\u00edho z\u00e1znamu p\u0159ed opravou, tak jeho obsah po oprav\u011b. Zjist\u00edme-li chybu do doby uzav\u0159en\u00ed \u00fa\u010detn\u00edch knih, oprava by m\u011bla b\u00fdt jednoduchou z\u00e1le\u017eitost\u00ed.<\/p>\n<h3>Chyba zji\u0161t\u011bna po uzav\u0159en\u00ed \u00fa\u010detn\u00edch knih<\/h3>\n<p>Zjist\u00edme-li chybu a\u017e po uzav\u0159en\u00ed \u00fa\u010detn\u00edch knih, je situace slo\u017eit\u011bj\u0161\u00ed. \u0158e\u0161en\u00ed z\u00e1vis\u00ed na tom, zda je mo\u017en\u00e9 \u00fa\u010detn\u00ed knihy za dan\u00e9 obdob\u00ed je\u0161t\u011b otev\u0159\u00edt a na v\u00fdznamnosti chyby. Podrobnosti jsou uvedeny v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p17\" target=\"_blank\" rel=\"noopener\">\u00a7 17 odst. 7 z\u00e1kona o \u00fa\u010detnictv\u00ed.<\/a><\/p>\n<h3>Oprava chyby v\u00a0p\u0159\u00edpad\u011b, je-li mo\u017en\u00e9 \u00fa\u010detn\u00ed knihy je\u0161t\u011b otev\u0159\u00edt<\/h3>\n<p>Do okam\u017eiku schv\u00e1len\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a> (nejpozd\u011bji v\u0161ak do konce n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed) m\u016f\u017ee <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed jednotka<\/a>, pokud obsah polo\u017eek \u00fa\u010detn\u00ed z\u00e1v\u011brky neodpov\u00edd\u00e1 skute\u010dn\u00e9mu stavu, uzav\u0159en\u00e9 \u00fa\u010detn\u00ed knihy znovu otev\u0159\u00edt. Provede opravu, a pak sestav\u00ed novou \u00fa\u010detn\u00ed z\u00e1v\u011brku. V\u00a0p\u0159\u00edpad\u011b, \u017ee by se jednalo o nev\u00fdznamnou chybu, \u00fa\u010detn\u00ed jednotka nemus\u00ed knihy otev\u00edrat, a chybu m\u016f\u017ee opravit b\u011b\u017en\u00fdm z\u00e1pisem a\u017e v\u00a0n\u00e1sleduj\u00edc\u00edm \u00fa\u010detn\u00edm obdob\u00ed.<\/p>\n<h3>Oprava chyby v\u00a0p\u0159\u00edpad\u011b, nen\u00ed-li ji\u017e mo\u017en\u00e9 \u00fa\u010detn\u00ed knihy otev\u0159\u00edt<\/h3>\n<p>Po schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky nesm\u00ed \u00fa\u010detn\u00ed jednotka p\u0159id\u00e1vat dal\u0161\u00ed \u00fa\u010detn\u00ed z\u00e1pisy do uzav\u0159en\u00fdch \u00fa\u010detn\u00edch knih. Chybu oprav\u00ed v\u00a0nejbli\u017e\u0161\u00edm mo\u017en\u00e9m \u00fa\u010detn\u00edm obdob\u00ed:<\/p>\n<ul>\n<li>b\u011b\u017en\u00fdm z\u00e1pisem nebo<\/li>\n<li>specifick\u00fdm zp\u016fsobem, jedn\u00e1-li se o opravu v\u00fdznamn\u00e9 chyby s\u00a0dopadem do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku. V\u00a0tomto p\u0159\u00edpad\u011b se dopad chyby do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku pro\u00fa\u010dtuje oproti \u201eJin\u00e9mu v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let\u201c (\u00fa\u010dtov\u00e1 skupina 42), jak je uvedeno <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p15a\" target=\"_blank\" rel=\"noopener\">v \u00a7 15a vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb.<\/a> N\u00e1pl\u0148 jin\u00e9ho v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let je pot\u0159eba popsat v\u00a0p\u0159\u00edloze.<\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad 1 \u2013 oprava chyby a jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let<\/strong><\/p>\n<p>X s.r.o. zjistila v\u00a0kv\u011btnu 2022, po schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky za rok 2021, \u017ee v\u00a0roce 2021 nebyl pro\u00fa\u010dtov\u00e1n v\u00fdnosov\u00fd \u00farok ze z\u00e1p\u016fj\u010dky ve v\u00fd\u0161i 100 tis. K\u010d. Z\u00a0pohledu \u00fa\u010detn\u00ed jednotky se jedn\u00e1 o v\u00fdznamnou \u010d\u00e1stku, proto v\u00a0roce 2022 pro\u00fa\u010dtuje:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u010c\u00e1stka K\u010d<\/td>\n<td>Popis<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>100 000<\/td>\n<td>V\u00fdnosov\u00fd \u00farok<\/td>\n<td>378<\/td>\n<td>426<\/td>\n<\/tr>\n<tr>\n<td>19 000<\/td>\n<td>Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0v\u00fdnosov\u00e9ho \u00faroku<\/td>\n<td>426<\/td>\n<td>341<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty:<br \/>\n341 Z\u00e1vazek z\u00a0titulu dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<br \/>\n378 Ostatn\u00ed pohled\u00e1vky<br \/>\n426 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let<\/p>\n<p>Nesm\u00edme v\u0161ak zapomenout ani na <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#cast2-hlava1\" target=\"_blank\" rel=\"noopener\">\u00a7 4 vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb.<\/a>, kter\u00fd je v\u011bnov\u00e1n srovnatelnosti \u00fadaj\u016f v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce za b\u011b\u017en\u00e9 a minul\u00e9 obdob\u00ed. V p\u0159\u00edpad\u011b, \u017ee informace uv\u00e1d\u011bn\u00e9 za minul\u00e9 a b\u011b\u017en\u00e9 \u00fa\u010detn\u00ed obdob\u00ed nejsou srovnateln\u00e9, je nutn\u00e9 opravit informace za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed s ohledem na v\u00fdznamnost podle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p19\" target=\"_blank\" rel=\"noopener\">\u00a7 19 odst. 7 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a>. Ka\u017ed\u00e1 \u00faprava informac\u00ed za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed, pop\u0159\u00edpad\u011b ponech\u00e1n\u00ed nesrovnateln\u00fdch informac\u00ed, se od\u016fvodn\u00ed v p\u0159\u00edloze.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-9928\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/02\/pexels-andrea-piacquadio-874242-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/02\/pexels-andrea-piacquadio-874242-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/02\/pexels-andrea-piacquadio-874242-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/02\/pexels-andrea-piacquadio-874242-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/02\/pexels-andrea-piacquadio-874242-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/02\/pexels-andrea-piacquadio-874242.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>Interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady I-29<\/h2>\n<p>Jak bylo uvedeno v\u00fd\u0161e, \u00fa\u010detn\u00ed legislativa nev\u011bnuje oprav\u011b chyb a souvisej\u00edc\u00ed problematice mnoho pozornosti. To p\u0159im\u011blo N\u00e1rodn\u00ed \u00fa\u010detn\u00ed radu vydat <a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-29-a\/\" target=\"_blank\" rel=\"noopener\">Interpretaci I-29 \u201eOpravy chyb, zm\u011bny v\u00a0\u00fa\u010detn\u00edch odhadech a zm\u011bny v\u00a0\u00fa\u010detn\u00edch metod\u00e1ch\u201c<\/a>. Co se t\u00fdk\u00e1 opravy chyb, je interpretace zam\u011b\u0159ena pouze na opravy v\u00fdznamn\u00fdch chyb minul\u00e9ho obdob\u00ed v\u00a0situaci, kdy \u00fa\u010detn\u00ed knihy tohoto obdob\u00ed ji\u017e nen\u00ed mo\u017en\u00e9 otev\u0159\u00edt.<\/p>\n<h3>Co je chyba minul\u00fdch let dle Interpretace I-29?<\/h3>\n<p>Chybou minul\u00fdch let (d\u00e1le jen \u201echyba\u201c) se rozum\u00ed:<\/p>\n<ul>\n<li>opomenut\u00ed nebo chybn\u00e9 \u00fa\u010dtov\u00e1n\u00ed v minul\u00fdch \u00fa\u010detn\u00edch obdob\u00edch nebo<\/li>\n<li>vyk\u00e1z\u00e1n\u00ed polo\u017eky v \u00fa\u010detn\u00ed z\u00e1v\u011brce sestaven\u00e9 za minul\u00e1 obdob\u00ed, v chybn\u00e9 v\u00fd\u0161i nebo na chybn\u00e9m \u0159\u00e1dku v\u00fdkazu.<\/li>\n<\/ul>\n<p>Minul\u00fdm obdob\u00edm se mysl\u00ed jak\u00e9koli p\u0159edchoz\u00ed \u00fa\u010detn\u00ed obdob\u00ed, jeho\u017e <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-denik-a-hlavni-kniha-k-cemu-jsou-a-co-musi-obsahovat\/\">\u00fa\u010detn\u00ed knihy<\/a> ji\u017e nemohou b\u00fdt otev\u0159eny. Chyby jsou obvykle d\u016fsledkem nepou\u017eit\u00ed informac\u00ed nebo chybn\u00e9ho pou\u017eit\u00ed informac\u00ed, kter\u00e9 byly k dispozici k okam\u017eiku sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky (a\u0165 u\u017e v\u00a0\u00fa\u010detn\u00ed jednotce nebo je mohla \u00fa\u010detn\u00ed jednotka p\u0159i vynalo\u017een\u00ed p\u0159im\u011b\u0159en\u00e9 snahy z\u00edskat). Chyby by nem\u011bly b\u00fdt zam\u011b\u0148ov\u00e1ny se zm\u011bnou odhadu nebo zm\u011bnou \u00fa\u010detn\u00ed metody.<\/p>\n<h3>Co je zm\u011bna odhadu dle Interpretace I-29?<\/h3>\n<p>\u00da\u010detn\u00edmi odhady se rozum\u00ed \u00fadaje uv\u00e1d\u011bn\u00e9 v \u00fa\u010detn\u00ed z\u00e1v\u011brce, kter\u00e9 nelze p\u0159esn\u011b stanovit, a proto jejich v\u00fd\u0161e m\u016f\u017ee b\u00fdt pouze odhadnuta (nap\u0159. opravn\u00e9 polo\u017eky, rezervy, dohadn\u00e9 polo\u017eky atd.). P\u0159i tomto odhadu se vych\u00e1z\u00ed z nejlep\u0161\u00edch informac\u00ed, kter\u00e9 m\u00e1 \u00fa\u010detn\u00ed jednotka k dispozici k okam\u017eiku sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky. Ke zm\u011bn\u011b odhadu doch\u00e1z\u00ed v\u00a0p\u0159\u00edpad\u011b, z\u00edsk\u00e1me-li n\u00e1sledn\u011b nov\u00e9 informace.<\/p>\n<h3>Jak\u00fd je rozd\u00edl mezi zm\u011bnou odhadu a opravou chyby dle Interpretace I-29?<\/h3>\n<p>Pokud p\u0159i stanoven\u00ed odhadu byly informace, kter\u00e9 byly k dispozici do okam\u017eiku sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, pou\u017eity spr\u00e1vn\u011b, pozd\u011bj\u0161\u00ed zm\u011bna odhadu nen\u00ed opravou chyby. Je tedy t\u0159eba vyhodnotit, zda informace, kter\u00e9 vedou k za\u00fa\u010dtov\u00e1n\u00ed nebo zm\u011bn\u011b dan\u00e9 polo\u017eky:<\/p>\n<ul>\n<li>jsou nov\u00fdmi informacemi (nejedn\u00e1 se o opravu chyby, jedn\u00e1 se o zm\u011bnu odhadu) nebo<\/li>\n<li>nejsou nov\u00fdmi informacemi, tzn. \u017ee tyto informace byly k dispozici ji\u017e k okam\u017eiku sestaven\u00ed n\u011bkter\u00e9 z minul\u00fdch \u00fa\u010detn\u00edch z\u00e1v\u011brek, ale nebyly spr\u00e1vn\u011b vyu\u017eity (jedn\u00e1 se o opravu chyby).<\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad 2 &#8211; zm\u011bna odhadu<\/strong><\/p>\n<p>\u00da\u010detn\u00ed jednotku za\u017ealoval v\u00a0roce 2021 obchodn\u00ed partner. Dle vyj\u00e1d\u0159en\u00ed pr\u00e1vn\u00edho odd\u011blen\u00ed bylo pravd\u011bpodobn\u00e9, \u017ee \u00fa\u010detn\u00ed jednotka soudn\u00ed spor prohraje, a bude muset uhradit n\u00e1hradu ve v\u00fd\u0161i 1 mil. K\u010d. \u00da\u010detn\u00ed jednotka za\u00fa\u010dtovala k\u00a031.12.2021 rezervu ve v\u00fd\u0161i 1 mil. K\u010d. K\u00a031.12.2022 pr\u00e1vn\u00ed odd\u011blen\u00ed up\u0159esnilo na z\u00e1klad\u011b nov\u00fdch informac\u00ed o\u010dek\u00e1vanou v\u00fd\u0161i n\u00e1hrady na 1,5 mil. K\u010d. \u00da\u010detn\u00ed jednotka nav\u00fd\u0161ila rezervu o 0,5 mil K\u010d. Nejedn\u00e1 se o opravu chyby, jde o zm\u011bnu odhadu.<\/p>\n<p><strong>P\u0159\u00edklad 3 &#8211; oprava chyby<\/strong><\/p>\n<p>\u00da\u010detn\u00ed jednotku za\u017ealoval v\u00a0roce 2021 obchodn\u00ed partner. Dle vyj\u00e1d\u0159en\u00ed pr\u00e1vn\u00edho odd\u011blen\u00ed bylo pravd\u011bpodobn\u00e9, \u017ee \u00fa\u010detn\u00ed jednotka soudn\u00ed spor prohraje, a bude muset uhradit n\u00e1hradu ve v\u00fd\u0161i 1 mil. K\u010d. P\u0159esto\u017ee tuto informaci \u00fa\u010detn\u00ed jednotka m\u011bla, neza\u00fa\u010dtovala k\u00a031.12.2021 rezervu. Tato skute\u010dnost byla zji\u0161t\u011bna a\u017e p\u0159i zpracov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky za rok 2022. V\u00a0tomto p\u0159\u00edpad\u011b se jedn\u00e1 o chybu.<\/p>\n<h3>Co je zm\u011bna metody dle Interpretace I-29?<\/h3>\n<p>Zm\u011bnou metody se rozum\u00ed, kdy\u017e \u00fa\u010detn\u00ed jednotka za\u010dne vykazovat, oce\u0148ovat nebo zve\u0159ej\u0148ovat jednotliv\u00e9 prvky \u00fa\u010detn\u00ed z\u00e1v\u011brky jin\u00fdm zp\u016fsobem ne\u017e doposud. \u00da\u010detn\u00ed jednotka v d\u016fsledku zm\u011bny \u00fa\u010detn\u00edch p\u0159edpis\u016f nebo vlastn\u00ed metodiky zachycuje ekonomickou realitu jin\u00fdm zp\u016fsobem. Nejedn\u00e1 se o opravu chyby ani zm\u011bnu odhadu.<\/p>\n<h3>Jak opravit chybu minul\u00fdch let dle Interpretace I-29?<\/h3>\n<p>Oprava chyby se prov\u00e1d\u00ed retrospektivn\u011b. \u00da\u010detn\u00ed z\u00e1v\u011brka sestaven\u00e1 za obdob\u00ed, ve kter\u00e9m chyba byla opravena, m\u00e1 pokud mo\u017eno vypadat tak, jako kdyby chyba nikdy nenastala. Plat\u00ed tyto z\u00e1sady:<\/p>\n<ul>\n<li>oprava n\u00e1klad\u016f a v\u00fdnos\u016f, jejich\u017e okam\u017eik uskute\u010dn\u011bn\u00ed byl v minul\u00fdch \u00fa\u010detn\u00edch obdob\u00edch, se v b\u011b\u017en\u00e9m obdob\u00ed za\u00fa\u010dtuje proti jin\u00e9mu v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let,<\/li>\n<li>splatn\u00e1 a odlo\u017een\u00e1 da\u0148 z p\u0159\u00edjm\u016f, kter\u00e1 je vyvol\u00e1na opravou chyby \u00fa\u010dtovanou proti jin\u00e9mu v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let, se za\u00fa\u010dtuje tak\u00e9 proti jin\u00e9mu v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let,<\/li>\n<li>oprav\u00ed se srovn\u00e1vac\u00ed \u00fadaje,<\/li>\n<li>oprava chyby bude pops\u00e1na v p\u0159\u00edloze v \u00fa\u010detn\u00ed z\u00e1v\u011brce,<\/li>\n<li>v\u00a0p\u0159ehledu o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu (pokud jej \u00fa\u010detn\u00ed jednotka sestavuje), bude uvedeno, \u017ee zm\u011bna jin\u00e9ho v\u00fdsledku hospoda\u0159en\u00ed byla vyvol\u00e1na opravou chyby,<\/li>\n<li>ve v\u00fdjime\u010dn\u00fdch p\u0159\u00edpadech m\u016f\u017ee \u00fa\u010detn\u00ed jednotka od retrospektivn\u00ed opravy chyby ustoupit (jedn\u00e1 se o situace, kdy retrospektivn\u00ed postup nen\u00ed mo\u017en\u00e9 prov\u00e9st nebo by jeho proveden\u00ed bylo ne\u00fam\u011brn\u00e9 n\u00e1ro\u010dn\u00e9 v porovn\u00e1n\u00ed s v\u00fdznamem informac\u00ed, kter\u00fd by takov\u00fd postup p\u0159inesl) tuto situaci je v\u0161ak pot\u0159eba zd\u016fvodnit v\u00a0p\u0159\u00edloze v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce.<\/li>\n<\/ul>\n<h3>Jak prov\u00e9st zm\u011bnu odhadu dle Interpretace I-29?<\/h3>\n<p>Zm\u011bna odhadu se prov\u00e1d\u00ed prospektivn\u011b. Dopad t\u00e9to zm\u011bny se projev\u00ed pouze v b\u011b\u017en\u00e9m a p\u0159\u00edpadn\u011b budouc\u00edch obdob\u00edch, minul\u00e1 obdob\u00ed se neupravuj\u00ed.<\/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\/9923\">\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\/9923\">\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<h3>Jak prov\u00e9st zm\u011bnu metody dle Interpretace I-29?<\/h3>\n<p>Zm\u011bna metody se prov\u00e1d\u00ed retrospektivn\u011b. \u00da\u010detn\u00ed z\u00e1v\u011brka sestaven\u00e1 za obdob\u00ed, ve kter\u00e9m do\u0161lo ke zm\u011bn\u011b metody, m\u00e1 pokud mo\u017eno vypadat tak, jako kdyby nov\u00e1 \u00fa\u010detn\u00ed metoda byla \u00fa\u010detn\u00ed jednotkou pou\u017e\u00edv\u00e1na u\u017e v minulosti. Plat\u00ed tyto z\u00e1sady:<\/p>\n<ul>\n<li>dopady zm\u011bny metody na n\u00e1klady a v\u00fdnosy, kter\u00e9 souvis\u00ed s\u00a0minul\u00fdm \u00fa\u010detn\u00edm obdob\u00edm, se v b\u011b\u017en\u00e9m obdob\u00ed za\u00fa\u010dtuj\u00ed proti jin\u00e9mu v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let,<\/li>\n<li>splatn\u00e1 a odlo\u017een\u00e1 da\u0148 z p\u0159\u00edjm\u016f, kter\u00e1 je vyvol\u00e1na zm\u011bnou metody jej\u00ed\u017e dopady jsou \u00fa\u010dtov\u00e1ny proti jin\u00e9mu v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let, se za\u00fa\u010dtuje tak\u00e9 proti jin\u00e9mu v\u00fdsledku hospoda\u0159en\u00ed minul\u00fdch let,<\/li>\n<li>oprav\u00ed se srovn\u00e1vac\u00ed \u00fadaje,<\/li>\n<li>zm\u011bna metody bude pops\u00e1na v p\u0159\u00edloze v \u00fa\u010detn\u00ed z\u00e1v\u011brce,<\/li>\n<li>v\u00a0p\u0159ehledu o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu (pokud jej \u00fa\u010detn\u00ed jednotka sestavuje), bude uvedeno, \u017ee zm\u011bna jin\u00e9ho v\u00fdsledku hospoda\u0159en\u00ed byla vyvol\u00e1na zm\u011bnou metody<\/li>\n<li>ve v\u00fdjime\u010dn\u00fdch p\u0159\u00edpadech m\u016f\u017ee \u00fa\u010detn\u00ed jednotka od retrospektivn\u00edho prom\u00edtnut\u00ed zm\u011bny metody ustoupit (jedn\u00e1 se o situace, kdy retrospektivn\u00ed postup nelze prov\u00e9st nebo by jeho proveden\u00ed bylo ne\u00fam\u011brn\u00e9 n\u00e1ro\u010dn\u00e9 v porovn\u00e1n\u00ed s v\u00fdznamem informac\u00ed, kter\u00fd by takov\u00fd postup p\u0159inesl), tuto situaci je v\u0161ak pot\u0159eba zd\u016fvodnit v\u00a0p\u0159\u00edloze v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce.<\/li>\n<\/ul>\n<h3>Oprava chyb a dan\u011b<\/h3>\n<p>Nez\u00e1le\u017e\u00ed, jak\u00fdm zp\u016fsobem oprav\u00edme chybu v\u00a0\u00fa\u010detnictv\u00ed, dopad do da\u0148ov\u00e9 oblasti mus\u00edme \u0159e\u0161it v\u00a0souladu s\u00a0da\u0148ov\u00fdmi z\u00e1kony. Co se t\u00fdk\u00e1 dan\u011b z\u00a0p\u0159\u00edjm\u016f, nelze chybu opravit v\u00a0n\u00e1sleduj\u00edc\u00edm obdob\u00ed, je pot\u0159eba podat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne\/\">dodate\u010dn\u011b da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> za obdob\u00ed, kdy k\u00a0chyb\u011b do\u0161lo.<\/p>\n<h3>Z\u00e1v\u011br<\/h3>\n<p>Oprava chyby se bude li\u0161it v\u00a0z\u00e1vislosti na v\u00fdznamnosti chyby a skute\u010dnosti, zda m\u00e1me je\u0161t\u011b mo\u017enost \u00fa\u010dtovat do obdob\u00ed, ve kter\u00e9m chyba nastala. \u00daprava v\u00a0\u00fa\u010detn\u00ed legislativ\u011b je velmi stru\u010dn\u00e1, podrobn\u011bj\u0161\u00ed informace m\u016f\u017eeme naj\u00edt v\u00a0Interpretaci N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady I-29, kter\u00e1 se zab\u00fdv\u00e1 nejen opravou v\u00fdznamn\u00fdch chyb minul\u00fdch obdob\u00ed, ale tak\u00e9 vysv\u011btluje, jak\u00fd je rozd\u00edl mezi opravou chyby, zm\u011bnou odhadu nebo zm\u011bnou \u00fa\u010detn\u00ed metody.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak prov\u00e9st opravu \u00fa\u010detn\u00edho z\u00e1znamu? V \u00fa\u010detn\u00ed legislativ\u011b najdeme pouze stru\u010dn\u00e9 informace k\u00a0oprav\u011b chyb. \u00a7 35 z\u00e1kona o \u00fa\u010detnictv\u00ed je v\u011bnov\u00e1n oprav\u011b \u00fa\u010detn\u00edch z\u00e1znam\u016f. Opravy &#8230;<\/p>\n","protected":false},"author":15,"featured_media":9924,"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-9923","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\/9923","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=9923"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9923\/revisions"}],"predecessor-version":[{"id":9930,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9923\/revisions\/9930"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9924"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=9923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=9923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=9923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}