Determination of the Obligation to Prepare Consolidated Financial Statements in the Slovak Republic
Smernice Európskej únie ako východiská pre právnu úpravu v oblasti konsolidovanej účtovnej závierky v Slovenskej republike. Novela zákona o účtovníctve č. 130/2015 Z. z., ktorá s účinnosťou od 1.1.2016 ovplyvňuje právnu úpravu týkajúcu sa konsolidovanej účtovnej závierky v SR. Vymedzenie účtovných...
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