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2024 Financial statements under Czech accounting legislation

Here you will find templates of financial statements and notes to the financial statements under Czech accounting legislation for various categories of reporting entities applicable in 2024.

Financial statements for businesses: Czech/English

Notes to the financial statements:

  • The FULL version of notes is intended for medium-sized and large reporting entities, and it contains the full list of requirements under the current legislation in force: 
    Czech | English 
  • The MINI version of notes is intended for medium-sized and large reporting entities, and it contains only the most frequently disclosed information:
    Czech | English 
  • The SMALL and MICRO version of notes is intended for  small and micro reporting entities with an obligatory audit and contains only the most frequently disclosed information:
    Czech | English

At the same time, you will also find checklists for the information provided in the notes to the financial statements for individual categories of reporting entities.

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