{"id":147,"date":"2015-10-08T11:54:46","date_gmt":"2015-10-08T09:54:46","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=147"},"modified":"2015-10-08T12:13:00","modified_gmt":"2015-10-08T10:13:00","slug":"mala-uctovna-jednotka","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/mala-uctovna-jednotka\/","title":{"rendered":"Mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka"},"content":{"rendered":"<p><strong>MAL\u00c1 \u00da\u010cTOVN\u00c1 JEDNOTKA \u2013 \u0161pecifick\u00e1 metodika 2015<\/strong><\/p>\n<p><strong>(z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve a\u00a0postupy \u00fa\u010dtovania)<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Z\u00e1kon \u010d.431\/2002 Z.z. o\u00a0\u00fa\u010dtovn\u00edctve v\u00a0znen\u00ed neskor\u0161\u00edch predpisov (ZoU), ako aj Opatrenie MF SR \u010d.23054\/2002-92, ktor\u00fdm sa ustanovuj\u00fa postupy \u00fa\u010dtovania v\u00a0podvojnom \u00fa\u010dtovn\u00edctve pre podnikate\u013eov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov platia pre v\u0161etky tri ve\u013ekostn\u00e9 skupiny \u00fa\u010dtovn\u00fdch jednotiek \u2013 mikro, mal\u00e1, ve\u013ek\u00e1.<\/p>\n<p>T\u00e1to re\u0161er\u0161 mapuje \u0161pecifick\u00fa \u00fa\u010dtovn\u00fa metodiku pre <u>mal\u00fa \u00fa\u010dtovn\u00fa jednotku<\/u> \u2013 v\u00a0z\u00e1kone o\u00a0\u00fa\u010dtovn\u00edctve a\u00a0postupoch \u00fa\u010dtovania (z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve po novelu \u010d.130\/2015 Z.z. vr\u00e1tane, postupy \u00fa\u010dtovania po FS \u010d.6\/2015 vr\u00e1tane). V\u00a0praxi je potrebn\u00e9 pou\u017e\u00edva\u0165 \u00fapln\u00e9 znenie \u00fa\u010dtovn\u00fdch predpisov.<\/p>\n<ul>\n<li>Novelou \u010d.333\/2014 Z.z. z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve bolo od 1. janu\u00e1ra 2015 zaveden\u00e9 <u>povinn\u00e9 triedenie \u00fa\u010dtovn\u00fdch jednotiek<\/u> na tri ve\u013ekostn\u00e9 skupiny \u2013 mikro, mal\u00e1, ve\u013ek\u00e1 \u00fa\u010dtovn\u00e1 jednotka, so z\u00e1merom zn\u00ed\u017eenia administrat\u00edvnej n\u00e1ro\u010dnosti, najm\u00e4 \u010do sa t\u00fdka zostavenia \u00fa\u010dtovnej z\u00e1vierky pre mikro \u00fa\u010dtovn\u00fa jednotku a\u00a0mal\u00fa \u00fa\u010dtovn\u00fa jednotku.<\/li>\n<li>Ide o\u00a0\u00fa\u010dtovn\u00fa metodiku prevzat\u00fa z\u00a0eurosmernice 2013\/34\/E\u00da o\u00a0individu\u00e1lnej ro\u010dnej \u00fa\u010dtovnej z\u00e1vierke; za prevzatie eurosmernice zodpoved\u00e1 n\u00e1rodn\u00e1 vl\u00e1da, pre odborn\u00fa verejnos\u0165 s\u00fa v\u0161ak eurosmernice be\u017ene dostupn\u00e9 na webe (www:eur-lex.europa.eu).<\/li>\n<li>Povinn\u00e9 triedenie do ve\u013ekostn\u00fdch skup\u00edn, s\u00a0d\u00f4sledkami na uplatnenie \u00fa\u010dtovnej metodiky, plat\u00ed pre \u00fa\u010dtovn\u00e9 jednotky, ktor\u00fdmi s\u00fa &#8211; <u>obchodn\u00e1 spolo\u010dnos\u0165<\/u>, dru\u017estvo, pozemkov\u00e9 spolo\u010denstvo, podnikaj\u00faca fyzick\u00e1 osoba dobrovo\u013ene \u00fa\u010dtuj\u00faca v\u00a0podvojnom \u00fa\u010dtovn\u00edctve a\u00a0podnikaj\u00faca fyzick\u00e1 osoba dobrovo\u013ene zap\u00edsan\u00e1 v\u00a0obchodnom registri a\u00a0teda n\u00e1sledne povinne \u00fa\u010dtuj\u00faca v\u00a0podvojnom \u00fa\u010dtovn\u00edctve (<strong> 2\/5 ZoU<\/strong>).<\/li>\n<li>V\u00a0roku 2014 bola len dobrovo\u013en\u00e1 kateg\u00f3ria mikro \u00fa\u010dtovnej jednotky. Z\u00a0prechodn\u00fdch ustanoven\u00ed z\u00e1kona vypl\u00fdva, \u017ee \u00fa\u010dtovn\u00e1 jednotka, ktor\u00e1 sa v\u00a0pr\u00e1vnom stave roku 2014 dobrovo\u013ene rozhodla, \u017ee sa nebude pova\u017eova\u0165 za mikro \u00fa\u010dtovn\u00fa jednotku, hoci sp\u013a\u0148ala ve\u013ekostn\u00e9 podmienky \u2013 sa od\u00a01. janu\u00e1ra 2015 pova\u017euje za <u>mal\u00fa \u00fa\u010dtovn\u00fa jednotku<\/u> (<strong> 39k\/4 ZoU<\/strong>).<\/li>\n<li>Do ve\u013ekostnej skupiny <strong>mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka<\/strong> sa zatriedi \u00fa\u010dtovn\u00e1 jednotka, ktor\u00e1 sp\u013a\u0148a aspo\u0148 <u>dve z\u00a0troch ve\u013ekostn\u00fdch podmienok<\/u> \u2013 celkov\u00e9 netto akt\u00edva presiahli sumu 350\u00a0000 eur, ale nepresiahli sumu 4\u00a0000\u00a0000 eur, \u010dist\u00fd obrat presiahol sumu 700\u00a0000 eur, ale nepresiahol sumu 8\u00a0000\u00a0000 eur a\u00a0priemern\u00fd prepo\u010d\u00edtan\u00fd po\u010det zamestnancov po\u010das \u00fa\u010dtovn\u00e9ho obdobia presiahol 10, ale nepresiahol 50 (<strong> 2\/7 ZoU<\/strong>).<\/li>\n<li><u>Splnenie ve\u013ekostn\u00fdch krit\u00e9ri\u00ed<\/u> sa testuje ku d\u0148u zostavenia \u00fa\u010dtovnej z\u00e1vierky a\u00a0za bezprostredne predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobie &#8211; teda za <u>dve \u00fa\u010dtovn\u00e9 obdobia po sebe<\/u> (<strong> 2\/10 ZoU<\/strong>).<\/li>\n<li><u>\u010cist\u00fdm obratom<\/u> \u2013 s\u00fa v\u00fdnosy dosahovan\u00e9 z\u00a0predaja v\u00fdrobkov, tovarov a\u00a0poskytnut\u00fdch slu\u017eieb po odpo\u010d\u00edtan\u00ed zliav; do \u010dist\u00e9ho obratu sa zapo\u010d\u00edtavaj\u00fa aj in\u00e9 v\u00fdnosy, ak s\u00fa <u>predmetom \u010dinnosti<\/u> \u00fa\u010dtovnej jednotky; predmet \u010dinnosti \u00fa\u010dtovnej jednotky sa zapisuje do obchodn\u00e9ho registra. Pod\u013ea d\u00f4vodovej spr\u00e1vy do \u010dist\u00e9ho obratu nejd\u00fa napr. v\u00fdnosy z\u00a0predaja vlastn\u00e9ho nadbyto\u010dn\u00e9ho majetku (<strong> 2\/15 ZoU<\/strong>).<\/li>\n<li>\u00da\u010dtovn\u00e1 jednotka je <u>povinn\u00e1 zmeni\u0165 zatriedenie<\/u> do inej ve\u013ekostnej skupiny od nasleduj\u00faceho \u00fa\u010dtovn\u00e9ho obdobia po t\u00fdch dvoch bezprostredne po sebe id\u00facich \u00fa\u010dtovn\u00fdch obdobiach, v\u00a0ktor\u00fdch presiahne alebo prestane sp\u013a\u0148a\u0165 ve\u013ekostn\u00e9 podmienky (<strong> 2\/10 ZoU<\/strong>).<\/li>\n<li>Pri posudzovan\u00ed ve\u013ekostn\u00fdch podmienok sa <u>pri zmene \u00fa\u010dtovn\u00e9ho obdobia<\/u>, na hospod\u00e1rsky rok a\u00a0naopak na kalend\u00e1rny rok &#8211; neposudzuj\u00fa podmienky za\u00a0krat\u0161ie \u00fa\u010dtovn\u00e9 obdobie ako je kalend\u00e1rny rok.<\/li>\n<li>\u00da\u010dtovn\u00e1 jednotka, ktor\u00e1 <u>nesp\u013a\u0148a podmienky<\/u> zatriedenia do ve\u013ekostn\u00fdch skup\u00edn \u2013 sa zatriedi ako <u>mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka<\/u> (<strong> 2\/10; \u00a7 39l\/1 ZoU<\/strong>).<\/li>\n<li>\u00da\u010dtovn\u00e1 jednotka nemen\u00ed svoje zatriedenie do ve\u013ekostnej skupiny <u>po vstupe do likvid\u00e1cie<\/u> alebo po vyhl\u00e1sen\u00ed konkurzu.<\/li>\n<li><u>Novovzniknut\u00e1 \u00fa\u010dtovn\u00e1 jednotka<\/u> sa zatriedi do ve\u013ekostnej skupiny na z\u00e1klade vlastn\u00e9ho rozhodnutia a\u00a0z\u00a0d\u00f4vodu st\u00e1losti \u00fa\u010dtovnej metodiky zost\u00e1va v\u00a0tejto ve\u013ekostnej skupine aj v\u00a0bezprostredne nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed (<strong> 2\/11 ZoU<\/strong>).<\/li>\n<li>\u00da\u010dtovn\u00e1 jednotka, ktor\u00e1 sp\u013a\u0148a ve\u013ekostn\u00e9 podmienky pre <u>mikro \u00fa\u010dtovn\u00fa jednotku<\/u> \u2013 sa <u>m\u00f4\u017ee<\/u> v\u017edy dobrovo\u013ene rozhodn\u00fa\u0165, \u017ee bude metodicky postupova\u0165 ako <u>mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka<\/u>; to sa net\u00fdka novovzniknutej \u00fa\u010dtovnej jednotky (<strong> 2\/12 ZoU<\/strong>). Toto dobrovo\u013en\u00e9 rozhodnutie bude vhodn\u00e9 ust\u00e1li\u0165 v\u00a0internej \u00fa\u010dtovnej smernici.<\/li>\n<li>Triedenie do ve\u013ekostn\u00fdch skup\u00edn <u>sa nevz\u0165ahuje<\/u> na \u00fa\u010dtovn\u00e9 jednotky zostavuj\u00face \u00fa\u010dtovn\u00fa z\u00e1vierku pod\u013ea medzin\u00e1rodn\u00fdch \u0161tandardov finan\u010dn\u00e9ho vykazovania pod\u013ea \u00a7 17a z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve (IFRS\/E\u00da), N\u00e1rodn\u00fa banku Slovenska, subjekty verejn\u00e9ho z\u00e1ujmu, neziskov\u00e9 organiz\u00e1cie, organiza\u010dn\u00fa zlo\u017eku zahrani\u010dnej osoby (<strong> 2\/13 ZoU<\/strong>).<\/li>\n<li><u>Subjekty verejn\u00e9ho z\u00e1ujmu<\/u> s\u00fa definovan\u00e9 z\u00e1konom \u2013 napr\u00edklad \u00fa\u010dtovn\u00e1 jednotka, ktor\u00e1 emitovala cenn\u00e9 papiere a\u00a0tie boli prijat\u00e9 na obchodovanie na regulovanom trhu ktor\u00e9hoko\u013evek \u0161t\u00e1tu E\u00da, banka, pois\u0165ov\u0148a (<strong> 2\/14 ZoU<\/strong>).<\/li>\n<li><u>Prechodn\u00e9 ustanovenia<\/u> upravuj\u00fa za\u010dlenenie \u00fa\u010dtovn\u00fdch jednotiek do ve\u013ekostn\u00fdch skup\u00edn k\u00a01. janu\u00e1ru 2015, pri\u010dom \u00fa\u010dtovn\u00e1 jednotka s\u00a0\u00fa\u010dtovn\u00fdm obdob\u00edm <u>kalend\u00e1rny rok<\/u>, posudzuje splnenie svojich ve\u013ekostn\u00fdch podmienok k\u00a031. decembru 2014 (<strong> 39k\/1 ZoU). <\/strong><\/li>\n<li>\u00da\u010dtovn\u00e1 jednotka, ktorej <u>hospod\u00e1rsky rok<\/u> za\u010d\u00edna v\u00a0priebehu roka 2015 posudzuje splnenie svojich ve\u013ekostn\u00fdch podmienok k\u00a0svojmu z\u00e1vierkov\u00e9mu d\u0148u v\u00a0priebehu roku 2015 (<strong> 39k\/2 ZoU<\/strong>).<\/li>\n<li><u>Mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka<\/u> vedie \u00fa\u010dtovn\u00edctvo pod\u013ea <u>\u0161tandardn\u00fdch postupov \u00fa\u010dtovania<\/u> v\u00a0podvojnom \u00fa\u010dtovn\u00edctve pre podnikate\u013eov (Opatrenie MF SR \u010d.23054\/2002-92 v\u00a0znen\u00ed neskor\u0161\u00edch predpisov) \u2013 <u>bez\u00a0\u0161pecifick\u00fdch v\u00fdnimiek<\/u>.<\/li>\n<li><u>\u00da\u010dtovn\u00fa z\u00e1vierku<\/u> (s\u00favaha, v\u00fdkaz ziskov a\u00a0str\u00e1t, pozn\u00e1mky) pre mal\u00e9 \u00fa\u010dtovn\u00e9 jednotky upravuje samostatn\u00e9 opatrenie \u010d.MF\/23378\/2014-74, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o\u00a0usporiadan\u00ed, ozna\u010dovan\u00ed a\u00a0obsahovom vymedzen\u00ed polo\u017eiek individu\u00e1lnej \u00fa\u010dtovnej z\u00e1vierky a\u00a0rozsahu \u00fadajov ur\u010den\u00fdch z\u00a0individu\u00e1lnej \u00fa\u010dtovnej z\u00e1vierky na zverejnenie <u>pre mal\u00e9 \u00fa\u010dtovn\u00e9 jednotky<\/u> (FS \u010d.12\/2014) \u2013 uveden\u00e9 opatrenie MF SR je v inej samostatnej re\u0161er\u0161i.<\/li>\n<\/ul>\n<p><strong>Dokumenty:<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.hanaconsult.sk\/hana\/wp-content\/uploads\/MALA-UJ-uctovna-zavierka-2015.doc\" target=\"_blank\">\u00fa\u010dtovn\u00e1 z\u00e1vierka<\/a><\/li>\n<li><a href=\"http:\/\/www.hanaconsult.sk\/hana\/wp-content\/uploads\/MALA-UZ-opatrenie-MF-23378-2014-74.pdf\" target=\"_blank\">opatrenie MF 23378 2014 74<\/a><\/li>\n<li><a href=\"http:\/\/www.hanaconsult.sk\/hana\/wp-content\/uploads\/MALA-UZ-poznamky-MF-SR.pdf\" target=\"_blank\">pozn\u00e1mky MF SR<\/a><\/li>\n<li><a href=\"http:\/\/www.hanaconsult.sk\/hana\/wp-content\/uploads\/MALA-UZ-vykazy-MF-SR.pdf\" target=\"_blank\">v\u00fdkazy MF SR<\/a><\/li>\n<li><a href=\"http:\/\/www.hanaconsult.sk\/hana\/wp-content\/uploads\/MALA-UZ-vysvetlivky-k-vykazom-MF-SR.pdf\" target=\"_blank\">vysvetlivky k v\u00fdkazom MF SR<\/a><\/li>\n<li><a href=\"http:\/\/www.hanaconsult.sk\/hana\/wp-content\/uploads\/Poznamky-MALE-2015-vzor.doc\" target=\"_blank\">pozn\u00e1mky 2015 vzor<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>MAL\u00c1 \u00da\u010cTOVN\u00c1 JEDNOTKA \u2013 \u0161pecifick\u00e1 metodika 2015 (z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve a\u00a0postupy \u00fa\u010dtovania) \u00a0 Z\u00e1kon \u010d.431\/2002 Z.z. o\u00a0\u00fa\u010dtovn\u00edctve v\u00a0znen\u00ed neskor\u0161\u00edch predpisov (ZoU), ako aj Opatrenie MF SR \u010d.23054\/2002-92, ktor\u00fdm sa ustanovuj\u00fa postupy \u00fa\u010dtovania v\u00a0podvojnom \u00fa\u010dtovn\u00edctve pre podnikate\u013eov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov platia pre v\u0161etky tri ve\u013ekostn\u00e9 skupiny \u00fa\u010dtovn\u00fdch jednotiek \u2013 mikro, mal\u00e1, ve\u013ek\u00e1. T\u00e1to re\u0161er\u0161 mapuje \u0161pecifick\u00fa \u00fa\u010dtovn\u00fa [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-147","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hanaconsult.sk\/hana\/mala-uctovna-jednotka\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka -\" \/>\n<meta property=\"og:description\" content=\"MAL\u00c1 \u00da\u010cTOVN\u00c1 JEDNOTKA \u2013 \u0161pecifick\u00e1 metodika 2015 (z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve a\u00a0postupy \u00fa\u010dtovania) \u00a0 Z\u00e1kon \u010d.431\/2002 Z.z. o\u00a0\u00fa\u010dtovn\u00edctve v\u00a0znen\u00ed neskor\u0161\u00edch predpisov (ZoU), ako aj Opatrenie MF SR \u010d.23054\/2002-92, ktor\u00fdm sa ustanovuj\u00fa postupy \u00fa\u010dtovania v\u00a0podvojnom \u00fa\u010dtovn\u00edctve pre podnikate\u013eov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov platia pre v\u0161etky tri ve\u013ekostn\u00e9 skupiny \u00fa\u010dtovn\u00fdch jednotiek \u2013 mikro, mal\u00e1, ve\u013ek\u00e1. 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