From the financial reports prepared for 2021, the Rulebook is applied by all legal entities and entrepreneurs who have the obligation to apply double-entry accounting, except for legal entities which, by definition from the Law, are classified as large (banks, etc.) and other legal entities. The Rulebook is also applied by other legal entities, which decide to evaluate positions in the financial statements in accordance with IAS / IFRS or IFRS for SMEs. Another legal entity, by its general act (in practice it is usually the Rulebook on Accounting and Accounting Policies) regulates the manner in which it will perform the recognition, valuation of presentation and disclosure of positions in the financial statements. Transferring from old accounts to new ones should be done no later than December 31, 2021. We recommend to do so as early as the beginning of 2021 – to provide data for compiling financial statements for 2021.
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