Finan\u010dn\u00ed v\u00fdkaznictv\u00ed v \u010cesk\u00e9 republice je upraveno z\u00e1konem o \u00fa\u010detnictv\u00ed (Z\u00e1kon o \u00fa\u010detnictv\u00ed, \u010d. 563\/1991 Sb.) a je \u00fazce integrov\u00e1no do pr\u00e1vn\u00edho syst\u00e9mu EU. V\u0161echny pr\u00e1vnick\u00e9 osoby jsou povinny v\u00e9st \u00fa\u010detn\u00ed z\u00e1znamy a zve\u0159ej\u0148ovat ro\u010dn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, s v\u00fdjimkou mikropodnik\u016f, kter\u00e9 spl\u0148uj\u00ed ur\u010dit\u00e1 krit\u00e9ria.
\nStruktura \u00fa\u010detn\u00edch z\u00e1v\u011brek z\u00e1vis\u00ed na velikosti spole\u010dnosti. Mal\u00e9 spole\u010dnosti mohou pou\u017e\u00edvat zjednodu\u0161en\u00fd formul\u00e1\u0159, zat\u00edmco st\u0159edn\u00ed a velk\u00e9 spole\u010dnosti jsou povinny zve\u0159ej\u0148ovat kompletn\u00ed sadu \u00fa\u010detn\u00edch z\u00e1v\u011brek: rozvahu, v\u00fdkaz zisku a ztr\u00e1ty, p\u0159\u00edlohy a pozn\u00e1mky. Od roku 2022 je povinn\u00e9 tak\u00e9 zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed o skute\u010dn\u00e9m vlastnictv\u00ed.
\nZve\u0159ej\u0148ov\u00e1n\u00ed \u00fa\u010detn\u00edch z\u00e1v\u011brek se prov\u00e1d\u00ed prost\u0159ednictv\u00edm N\u00e1rodn\u00edho rejst\u0159\u00edku soudn\u00edch a pr\u00e1vn\u00edch akt\u016f (Rejst\u0159\u00edk ekonomick\u00fdch subjekt\u016f), kter\u00fd spravuje Ministerstvo spravedlnosti. Data jsou voln\u011b dostupn\u00e1 v\u0161em, co\u017e zaji\u0161\u0165uje vysokou \u00farove\u0148 transparentnosti a zjednodu\u0161uje anal\u00fdzu protistran.
\nVelk\u00e9 spole\u010dnosti, jejich\u017e akcie jsou obchodov\u00e1ny na burze cenn\u00fdch pap\u00edr\u016f (nap\u0159. \u010cEZ, Komer\u010dn\u00ed banka), podl\u00e9haj\u00ed dodate\u010dn\u00fdm po\u017eadavk\u016fm. Mus\u00ed pou\u017e\u00edvat Mezin\u00e1rodn\u00ed standardy \u00fa\u010detn\u00edho v\u00fdkaznictv\u00ed (IFRS) schv\u00e1len\u00e9 EU, nam\u00edsto \u010desk\u00fdch n\u00e1rodn\u00edch standard\u016f (\u010cU). To zlep\u0161uje srovnatelnost s evropsk\u00fdmi konkurenty.<\/p>\n
\nAudit je povinn\u00fd pro spole\u010dnosti, kter\u00e9 p\u0159ekra\u010duj\u00ed dva ze t\u0159\u00ed limit\u016f: aktiva 40 milion\u016f K\u010d, tr\u017eby 80 milion\u016f K\u010d a pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f 50. Auditn\u00ed zpr\u00e1vy jsou zve\u0159ej\u0148ov\u00e1ny spolu s \u00fa\u010detn\u00ed z\u00e1v\u011brkou, co\u017e zvy\u0161uje d\u016fv\u011bru investor\u016f a v\u011b\u0159itel\u016f.
\nV posledn\u00edch letech se zv\u00fd\u0161ila pozornost v\u011bnovan\u00e1 nefinan\u010dn\u00edmu reportingu. Podle sm\u011brnice EU o reportingu udr\u017eitelnosti podnik\u016f (CSRD) mus\u00ed od roku 2024 velk\u00e9 spole\u010dnosti a n\u011bkter\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky zve\u0159ej\u0148ovat \u00fadaje o sv\u00e9m dopadu na \u017eivotn\u00ed prost\u0159ed\u00ed, spole\u010densk\u00e9 odpov\u011bdnosti a spr\u00e1v\u011b a \u0159\u00edzen\u00ed spole\u010dnost\u00ed. Poru\u0161en\u00ed \u00fa\u010detn\u00edch p\u0159edpis\u016f s sebou nese spr\u00e1vn\u00ed sankce: pokuty a\u017e do v\u00fd\u0161e 6 % tr\u017eeb nebo a\u017e 6 milion\u016f korun. \u00damysln\u00e9 zkreslov\u00e1n\u00ed \u00fadaj\u016f m\u016f\u017ee v\u00e9st k trestn\u00ed odpov\u011bdnosti managementu. To vytv\u00e1\u0159\u00ed silnou motivaci k dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f.
\nMnoho \u010desk\u00fdch firem pou\u017e\u00edv\u00e1 cloudov\u00e9 \u00fa\u010detn\u00ed syst\u00e9my \u2013 nap\u0159\u00edklad Money, Fakturoid nebo Pohoda \u2013 kter\u00e9 automaticky generuj\u00ed reporty v souladu se z\u00e1konem. To sni\u017euje chyby a zrychluje proces uz\u00e1v\u011brky \u00fa\u010detn\u00edho obdob\u00ed.
\nJe zaj\u00edmav\u00e9, \u017ee i zahrani\u010dn\u00ed spole\u010dnosti s pobo\u010dkami v \u010cesk\u00e9 republice mus\u00ed dodr\u017eovat m\u00edstn\u00ed \u00fa\u010detn\u00ed p\u0159edpisy. Nap\u0159\u00edklad n\u011bmeck\u00e1 spole\u010dnost, kter\u00e1 si zaregistruje dce\u0159inou spole\u010dnost v Praze, mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed podle \u010desk\u00fdch standard\u016f, nikoli podle HGB. (Healthcare Bank – N\u00e1rodn\u00ed \u00fa\u010detn\u00ed \u0159\u00e1d) Celkov\u011b syst\u00e9m finan\u010dn\u00edho v\u00fdkaznictv\u00ed v \u010cesk\u00e9 republice kombinuje d\u016fslednost, transparentnost a flexibilitu. Je v souladu s evropsk\u00fdmi standardy, udr\u017euje d\u016fv\u011bru trhu a vytv\u00e1\u0159\u00ed p\u0159edv\u00eddateln\u00e9 obchodn\u00ed prost\u0159ed\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Finan\u010dn\u00ed v\u00fdkaznictv\u00ed v \u010cesk\u00e9 republice je upraveno z\u00e1konem o \u00fa\u010detnictv\u00ed (Z\u00e1kon o \u00fa\u010detnictv\u00ed, \u010d. 563\/1991 Sb.) a je \u00fazce integrov\u00e1no do pr\u00e1vn\u00edho syst\u00e9mu EU. V\u0161echny pr\u00e1vnick\u00e9 osoby jsou povinny v\u00e9st…<\/p>\n","protected":false},"author":2,"featured_media":127,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-126","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-obchod"],"_links":{"self":[{"href":"https:\/\/neoloricin.com\/index.php?rest_route=\/wp\/v2\/posts\/126","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/neoloricin.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/neoloricin.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/neoloricin.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/neoloricin.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=126"}],"version-history":[{"count":1,"href":"https:\/\/neoloricin.com\/index.php?rest_route=\/wp\/v2\/posts\/126\/revisions"}],"predecessor-version":[{"id":128,"href":"https:\/\/neoloricin.com\/index.php?rest_route=\/wp\/v2\/posts\/126\/revisions\/128"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/neoloricin.com\/index.php?rest_route=\/wp\/v2\/media\/127"}],"wp:attachment":[{"href":"https:\/\/neoloricin.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/neoloricin.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/neoloricin.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}