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Previous issues
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| 2011 |
2011 / 2010 / 2009 / 2008 / 2007 / |
| December |
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PDF |
| What Will the New EU Accounting Directive Cover? / IFRS EU Endorsement Process / IFRS tips / EFRAG calls for deferral of consolidation and joint arrangement standards / Selected Issues Related to the Inventory Valuation under US GAAP |
| November |
HTML |
PDF |
| Implementation of a Uniform Chart of Accounts in a Group of Companies / Invitation to the Seminar: Financial Statements 2011 / IFRS EU Endorsement Process / New IFRIC Interpretation 20 Stripping Costs in Production Phase of a Surface Miningt / New IFRS Publications and Materials by Deloitte / Invitation to the Autumn IFRS Seminars / Potential Areas of Difference between U.S. GAAP and IFRS in Accounting for Uncertainty in Income Taxes |
| October |
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PDF |
| General Purpose, Special Purpose and Interim Financial Statements / Invitation to the Seminar: Financial Statements 2011 / IFRS EU Endorsement Process / IASB Effect Analyses for IFRS 10 and IFRS 11 / Summary of New and Amended IFRS Pronouncements on www.iasplus.com / Update on the Expected Release of IFRSs documents / Invitation to the Autumn IFRS Seminars / Key Differences Between U.S. GAAP and IFRSs – Asset Retirement Obligations |
| September |
HTML |
PDF |
| Are liabilities arising from collective agreements reported correctly in the accounting records maintained under Czech GAAP? / IFRS EU Endorsement Process / New IFRS 13 Fair Value Measurement / New IFRS Publications by Deloitte / Invitation to the Autumn IFRS Seminars / Amendments on Goodwill Impairment Testing |
| August |
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PDF |
| Accounting for Annual Bonuses / New IFRSs on consolidation, joint ventures and disclosures / New Amendments to IAS 1 Presentation of Financial Statements / New Amendments to IAS 19 Employee Benefits / Invitation to the Autumn IFRS Seminars / Software under US GAAP – capitalization rules |
| May |
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PDF |
| Changes in Consolidation Resulting from an Amendment to the Accounting Act / IASB published final standards on consolidation, joint ventures and disclosures / IASB published final standard on fair value measurement / IFRS EU Endorsement Process / Interim reporting: How to Determine Effective Tax Rate |
| April |
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PDF |
| Changes in the Regulation effective from 2011 / IFRS EU Endorsement Process / Latest IASB work plan timetable / IFRS Tips / Convergence of US GAAP and IFRS and the impact on debt covenants |
| March |
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PDF |
| Crediting Income Taxes Paid by a Branch Abroad – Recommended Accounting Treatment / IFRS EU Endorsement Process / New IFRS Publications by Deloitte /IFRS Tips / Proposed Accounting Standards Update on Accounting for Financial Instruments |
| February |
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PDF |
| Report on Related Party Transactions – Brief Guidance for the Finance Department and Common Difficulties of this Report / IFRS EU Endorsement Process / New IFRS Publication by Deloitte / IFRS Tips / Less common revenue recognition methods under US GAAP: Installment and Cost Recovery Methods of Revenue Recognition / Revenue Recognition on Sales to Distributors |
| January |
HTML |
PDF |
| Intangible Fixed Assets / Closing Out 2010 / New IFRS Publication by Deloitte / Amendments to IAS 12 / Amendments to IFRS 1 – Removal of Fixed Dates for First-Time Adopters / Amendments to IFRS 1 – Severe Hyperinflation / Frequent Issues in Determining Income Tax Contingencies |
| 2010 |
2011 / 2010 / 2009 / 2008 / 2007 / |
| December |
HTML |
PDF |
| Electronic Accounting Documents / Invitation to the seminar: Financial Statements 2010 / New IFRS Publications and Materials by Deloitte / IFRS EU Endorsement Process / IFRS Tips / New Proposed Accounting Standards Update on Revenue Recognition |
| November |
HTML |
PDF |
| Hot news on the Accounting Act / Invitation to the seminar: Financial Statements 2010 / IASB amends disclosures about transfers of financial assets / IASB issues additions to IFRS 9 for financial liability accounting / IFRS EU Endorsement Process / IFRS Tips / Invitation to the Autumn IFRS Seminars / US: One step closer to IFRSs? |
| October |
HTML |
PDF |
| Reserves in Czech Accounting / New publication – German Accounting Legislation in Czech Practice / IASB and FASB Complete the First Stage of the Conceptual Framework / IFRS EU Endorsement Process / The End of Operating Leases? / New IFRS Publication by Deloitte / Invitation to the Autumn IFRS Seminars / The End of Operating Leases? |
| September |
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PDF |
| Reform of the German Accounting Legislation – Impact on the Preparation of Consolidation Packages of Subsidiaries according to the Instructions of Parent Companies / IFRS EU Endorsement Process / New IFRS Publication by Deloitte / Invitation to the Autumn IFRS seminars / Customer payments and incentives from vendor perspective under US GAAP / Invitation to the seminars |
| June |
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PDF |
| Stocktaking of Inventory – Stocktaking Differences / Improvements to IFRSs 2010 / IFRS EU Endorsement Process / New IFRS Publication by Deloitte / Decommissioning and Restoration Costs |
| May |
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PDF |
| Deloitte Advisory Has Been Designated an Expert Institute / Subsidies and Their Presentation in the Financial Statements / Appointment of an Auditor by the Company's Supreme Body / IFRS EU Endorsement Process / New IFRS Publication by Deloitte / IFRS Tips / Bill-and-Hold Arrangements from the Perspective of U.S. GAAP |
| April |
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PDF |
| Accounting Impact of INCOTERMS / IFRS EU Endorsement Process / The amendments to IFRS 2: Share-based Payment / IFRS Tips / Leasing: Key Differences between US GAAP and IFRS / The U.S. Securities and Exchange Commission Specified the IFRS Transition Plan |
| March |
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PDF |
| Frequent Presentation Errors in the Financial Statements / IFRS for SMEs Training Materials Published / IASC Foundation: Constitution Changes Take Effect / IFRS EU Endorsement Process / IFRS TIPS / Correction of errors in the previously issued financial statements under US GAAP |
| February |
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PDF |
| Component Approach to Depreciation vs Creation of Reserves for Repairs / Amendment to IFRS 1 – Limited Exemption from Comparative IFRS 7 Disclosures for First-Time Adopters / 8 IFRSs await EU endorsement / New IFRS Publications by Deloitte / Options to carry financial assets and liabilities at fair value |
| January |
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PDF |
| What is the Value of Inventory in Your Financial Statements? / Closing out 2009 / IAS 32 amendment endorsed for use in Europe / IFRS model Financial Statements for the year ended 31 December 2009 in Czech / Revisions in revenue recognition guidance |
| 2009 |
2011 / 2010 / 2009 / 2008 / 2007 |
| December |
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PDF |
| Depreciation of Technical Improvements on Already Depreciated Assets in Terms of Czech Accounting Regulations / IASB issued IFRS 9 Financial Instruments / New IFRIC 19 on liability-equity swaps / IASB amends IFRIC 14 / Several IFRSs documents endorsed for use in Europe / Exchange of letters on adoption of IFRS 9 in Europe / New Deloitte Guide to IFRS 1 / New Deloitte publication in Czech Summary of International Public Sector Accounting Standards (IPSAS) / Functional Currency as Defined in IFRS and US GAAP |
| November |
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PDF |
| Accounting Aspects of the Liquidation of a Company / IASB amends IAS 24 on related parties / IASB finalised 'rights issues' amendment to IAS 32 / IASB proposes to amend IAS 39 on impairment / 9 IFRSs await EU endorsement / Draft EFRAG endorsement letter for IFRS 9 / New Deloitte publications in English – Investment property under construction / FASB Codification – US GAAP Becomes More User-Friendly |
| October |
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PDF |
| Accounting for tangible assets depreciation / New IFRS Publications and Materials by Deloitte / IFRS EU Endorsement Process / IFRS Tips / Termination Benefits |
| September |
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PDF |
| Preparing the annual report and making the financial statements public / Simplified financial reporting – IASB provides relief for SMEs / Guidance on Management's Assessment of Subsequent Events |
| July |
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PDF |
| New Act on Auditors / Revenue / Improvements to IFRSs 2009 / IFRS in Your Pocket 2009 / Revenue Recognition – Basic Principles |
| April |
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PDF |
| Income / IASB and FASB launch public consultation on a future standard on lease accounting / Updated EFRAG endorsement status report of IFRS as at 3 April 2009 / How can grandpa help you with valuation of inventory? / Transfer pricing in the Czech Republic and Slovakia / Negotiation workshop – Handling difficult situations and people / Tax business breakfast: The 2010 VAT package will bring significant changes in VAT application / Tax business breakfast: Experience with tax inspections and the impact of the recent ruling of the Constitutional Court on tax administrator proceedings / Tax business breakfast: Reviews carried out by customs authorities – Focus and procedure |
| March |
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PDF |
| Employer's compensation to the employee in case of illness / Recognising the depreciation of the valuation difference on acquired assets / Reserve for "Loss-Making contracts" / Information on total costs of the fee to the statutory auditor or audit company / IASB enhances the IFRS 7 Financial Instruments Disclosures / Amendments to IFRIC 9 and IAS 39 embedded derivatives / Principles of impairment analysis and main differences between US GAAP and IFRS / Transfer pricing in the Czech Republic and Slovakia |
| February |
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PDF |
| Component method of depreciation / To the mandatory publication of information regarding the aggregate costs of the remuneration for the statutory auditor or auditing company / New IFRIC 18 Transfers of assets from customers / IFRS tips – IFRS 8 Operating segments / Everything you wanted to know about contingencies (but were afraid to ask) / Real estate breakfast – Are you up to date on the new 2009 tax changes? / Tax planning ideas in the time of economic recession / Tax business breakfast — Management fees and tax inspection |
| January |
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PDF |
| Amendments to Regulation No. 500/2002 Coll. for Businesses / Change in czech accounting Standard no. 008 for Businesses — Transactions with securities and investments / Closing Out 2008 / New IFRS documents at www.deloitte.cz / Revised Effective Date of the Restructured Version of IFRS 1 First-time Adoption of IFRSs / Effect of Statement 141(R) on Income Tax Accounting / Tax savings in the economic recession / Tax Business Breakfast - Most frequent errors in preparing corporate income tax returns / Environmental project support |
| 2008 |
2011 / 2010 / 2009 / 2008 / 2007 |
| December |
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PDF |
| Off balance sheet information and costs of statutory audit fees / Practical questions — financial statements for the year ended 31 December 2008 / IFRIC 17 — Distributions of non-cash assets to owners / Restructured IFRS 1 — First-time adoption of IFRSs / Be aware of changes in revenue recognition for multiple element arrangements / Property development companies risks and their reflection in the accounting books — current view / Tax Business Breakfast — Changes in the area of social insurance and the taxes of legal entities and individuals in 2009 / Environmental project support / Tax Business Breakfast — VAT changes in real estate area in 2009 |
| November |
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PDF |
| Act No. 304/2008 Coll., Amendment to the Accounting Act / Invitation to the seminar / Amendments to IAS 39 & IFRS 7 — reclassification of financial assets / Valuing Financial Instruments When Markets are no longer Active / IFRS tips / Invitation to the Autumn IFRS seminars / Crisis control: actions taken by USA regulatory bodies / On the Most Extensive Amendment to the Value Added Tax Act Since Admission to EU — Second Session / Tax Management / Czech Republic and Slovakia: News in the Area of Transfer Prices / Tax Business Breakfast — What You Can Manage before the End of the Year (Tax Planning) |
| October |
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PDF |
| Invitation to the seminar: Financial Statements 2008 / Invitation to the seminar: Emission allowances — Accounting and Tax aspects / New Deloitte publication: IFRSs and US GAAP: A pocket comparison (2008) / IFRS tips / Invitation to the Autumn IFRS seminars / Is the end of US GAAP in sight? / Business Breakfast — Pharma / Amendment to the Value Added Tax Act |
| September |
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PDF |
| The Lease and Accrual Method / Conversion of the Slovak Currency to EUR / IFRIC 15 – Agreements for the Construction of Real Estate / IFRIC 16 – Hedges of a Net Investment in a Foreign Operation / IASB issues amendments to IAS 39 on eligible hedged items / Invitation to the autumn IFRS seminars / Introducing US GAAP Standard 141 (Revised) |
| June |
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PDF |
| The amendment to the Act on transformations of business companies and associations / New standard: Improvements to International Financial Reporting Standards 2008 / Amendments to IFRS 1 and IAS 27 / US GAAP Hierarchy |
| May |
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PDF |
| The amendment to the Act on transformations of business companies and associations / Do we have to deal with embedded derivatives in the accounting books maintained by business entities for 2008? / Change in the name and registered office of the company after the end of the reporting period / Tips on applying IFRS: A focus on the income statement / IFRS Tips / Determination of the useful life of intangible assets |
| April |
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PDF |
| Deferred Tax calculation and recognition / Which companies have to prepare a report on business activities and assets and how should the report be presented / Tips on applying IFRS: A focus on the balance sheet / New Deloitte IFRS publication / FASB statements No. 52 ("FASB 52") Foreign currency translation |
| March |
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PDF |
| Retranslation of foreign currency prepayments for tangible and intangible fixed assets / Puttable financial instruments and obligations arising on liquidation / IFRS Tips / IFRS model Financial Statements for the year ended 31 December 2007 in Czech / Reducing the complexity in U.S. financial reporting |
| February |
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PDF |
| Notice – only with respect to the materiality of relating amounts / Amendments to implementation regulations to Accounting Act No. 563/1991 Coll. / Deferred Taxation arising from Financial Investments Revaluation / Amendments to IFRS 2 – vesting conditions and cancellations / IASB revises IFRS 3 and IAS 27 / The future of US GAAP? Codification. |
| January |
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PDF |
| Amendments to implementation regulations for Accounting Act No. 563/1991 Coll. / Taxation of Energy Products / Closing out 2007 / New and revised Standards and Interpretations / IAS 23 (Revised) Borrowing Costs; Effective 1 January 2009 / IASB revises IFRS 3 and IAS 27 / Accounting for Uncertainty in Income Taxes Also Matters for You |
| 2007 |
2011 / 2010 / 2009 / 2008 / 2007 |
| December |
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PDF |
| Public Finance Reform and Changes in Corporate Income Tax Rates and Deferred Tax / Invitation to seminars – 2007 Financial Statements / IFRS 8 Operating segments have been endorsed for use in Europe / IFRS tips / New publications and materials prepared in Czech by Deloitte / IFRS seminars invitations / SEC Removes Reconciliation Requirement, Approves Smaller Public Company Rules |
| November |
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PDF |
| Greenhouse Emission Allowances – The End of the "First" Trading Period / Date of the Transfer of Ownership Title to Real Estate / Invitation to seminars – 2007 Financial Statements / IFRS 7 Financial instruments – Disclosures / IFRS seminars invitations / Concept release on allowing U.S. issuers to prepare financial statements in accordance with IFRS |
| October |
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PDF |
| Social security and health insurance caps / Amendment to the Income Taxes Act / Seminars: Financial Statements 2007 / Revised Standard on presentation of financial statements / Updated EFRAG endorsement status report |
| September |
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PDF |
| Filing / Organisational unit abroad / SEC on reconciliation for IFRS registrants / Customer loyalty programmes / IFRIC 14 / US GAAP - lease accounting |
| July |
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PDF |
| How to Record Discounts under Czech Accounting Principles? / Amendment to the Accounting Act / Deloitte IFRS publications / IFRS tips / FASB Issues Standard on Measuring Fair Value / Questions and Answers Related to Statement 157 |
| April |
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PDF |
| Collective Systems / Emission Allowances / Annual Report and Report on Related Party Transactions / Digitalized Publishing of Documents / IFRS – IAS 23 / IFRS – EFRAG Endorsement / US GAAP – Qualifying Financial Statements Misstatements |
| March |
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PDF |
| Disclosure in the Commercial Bulletin / Deferred Taxation / Accounting for VAT in Local Taxable Supplies Denominated in a Foreign Currency / IFRS – News / IFRS – Tips / US GAAP – Interpretation of FIN 48 |
