KATEGORIZÁCIA ÚČTOVNÝCH JEDNOTIEK PO NOVELIZÁCII ZÁKONA O ÚČTOVNÍCTVE A JEJ DÔSLEDKY

Abstrakt

Transposition of the European Union directive on financial statements are receivinginto the national legislation of the Slovak Republic in the form of the Law on Accounting provisions, under which they will be from 2015 accounting entities classified into three categories. An accounting entity shall be from the 1 January 2015 classified into one of the following categories: micro accounting entity, small accounting entity, large accounting entity. For the purposes of categorization of accounting entities will be considered three size criteria: total assets, net turnover and average recalculated number of employees. Accounting entities shall be classified into size groups based on the fulfillment at least two size criteria for the two successive accounting periods. Assessment of compliance or non-compliance with the size criteria will be executed each date of financial statements.The categorization of accounting entities in the European Union is under the concept "think small first" and its importance lies in the lower requirements of accounting obligations, which for accounting entities of lower categories will reduce the administrative burden. Simplification for accounting entities are reflected in the requirements for the information presented in the financial statements. Further to this was laid down specific regulation of financial statements for each category of the accounting entity. According to them, the lowest requirement of the information presented in the financial statements are placed on the micro accounting entities, for small accounting entitiesare those requirements increasing and large accounting entities will present in their financial statements a large amount of detailed data.