{"id":163,"date":"2015-10-08T12:31:08","date_gmt":"2015-10-08T10:31:08","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=163"},"modified":"2015-10-08T12:31:08","modified_gmt":"2015-10-08T10:31:08","slug":"velka-uctovna-jednotka","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/velka-uctovna-jednotka\/","title":{"rendered":"Ve\u013ek\u00e1 \u00fa\u010dtovn\u00e1 jednotka"},"content":{"rendered":"<p><strong>VE\u013dK\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 (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 platia pre v\u0161etky 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>ve\u013ek\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 1.1. 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, so z\u00e1merom zn\u00ed\u017eenia administrat\u00edvy, 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 zo smernice 2013\/34\/E\u00da o\u00a0individu\u00e1lnej ro\u010dnej \u00fa\u010dtovnej z\u00e1vierke; za prevzatie smernice zodpoved\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>Triedenie do 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>Do ve\u013ekostnej skupiny <strong>ve\u013ek\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 4 000\u00a0000 eur, \u010dist\u00fd obrat presiahol sumu 8 000\u00a0000 eur a priemern\u00fd prepo\u010d\u00edtan\u00fd po\u010det zamestnancov po\u010das \u00fa\u010dtovn\u00e9ho obdobia presiahol 50 (<strong> 2\/8 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. 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 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 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>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>Ve\u013ek\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>s\u00a0\u010falej uveden\u00fdmi \u0161pecifick\u00fdmi v\u00fdnimkami<\/u>.<\/li>\n<li>Vo ve\u013ekej \u00fa\u010dtovnej jednotke sa na osobitnom <u>analytickom \u00fa\u010dte<\/u> k\u00a0syntetick\u00e9mu \u00fa\u010dtu <em>066-P\u00f4\u017ei\u010dky v\u00a0r\u00e1mci podielovej \u00fa\u010dasti <\/em>\u00fa\u010dtuj\u00fa dlhodob\u00e9 p\u00f4\u017ei\u010dky vo\u010di <u>prepojenej \u00fa\u010dtovnej jednotke<\/u> (<strong> 14\/23 PU<\/strong>).<\/li>\n<li>Vo ve\u013ekej \u00fa\u010dtovnej jednotke sa na osobitn\u00fdch <u>analytick\u00fdch \u00fa\u010dtoch<\/u> \u00fa\u010dtuj\u00fa poh\u013ead\u00e1vky z\u00a0obchodn\u00e9ho styku a\u00a0z\u00e1v\u00e4zky z\u00a0obchodn\u00e9ho styku vo\u010di <u>prepojenej \u00fa\u010dtovnej jednotke<\/u> a\u00a0vo\u010di \u00fa\u010dtovnej jednotke s\u00a0podielovou \u00fa\u010das\u0165ou (<strong> 48\/2 PU<\/strong>).<\/li>\n<li>Vo ve\u013ekej \u00fa\u010dtovnej jednotke sa na osobitnom <u>analytickom \u00fa\u010dte<\/u> k\u00a0syntetick\u00e9mu \u00fa\u010dtu <em>351-Poh\u013ead\u00e1vky v\u00a0r\u00e1mci podielovej \u00fa\u010dasti <\/em>\u00fa\u010dtuj\u00fa tieto poh\u013ead\u00e1vky vo\u010di <u>prepojenej \u00fa\u010dtovnej jednotke<\/u> (<strong> 53\/1 PU<\/strong>).<\/li>\n<li>Vo ve\u013ekej \u00fa\u010dtovnej jednotke sa na osobitnom <u>analytickom \u00fa\u010dte<\/u> k\u00a0syntetick\u00e9mu \u00fa\u010dtu <em>361-Z\u00e1v\u00e4zky v\u00a0r\u00e1mci podielovej \u00fa\u010dasti <\/em>\u00fa\u010dtuj\u00fa tieto z\u00e1v\u00e4zky vo\u010di <u>prepojenej \u00fa\u010dtovnej jednotke<\/u> (<strong> 54\/1 PU<\/strong>).<\/li>\n<li>Vo ve\u013ekej \u00fa\u010dtovnej jednotke sa na osobitnom <u>analytickom \u00fa\u010dte<\/u> k\u00a0syntetick\u00e9mu \u00fa\u010dtu <em>471-Dlhodob\u00e9 z\u00e1v\u00e4zky v\u00a0r\u00e1mci podielovej \u00fa\u010dasti <\/em>\u00fa\u010dtuj\u00fa tieto z\u00e1v\u00e4zky vo\u010di <u>prepojenej \u00fa\u010dtovnej jednotke<\/u> (<strong> 61\/3 PU<\/strong>).<\/li>\n<li><u>\u00da\u010dtovn\u00fa z\u00e1vierku<\/u> (s\u00favaha, v\u00fdkaz ziskov a\u00a0str\u00e1t, pozn\u00e1mky) pre ve\u013ek\u00e9 \u00fa\u010dtovn\u00e9 jednotky upravuje samostatn\u00e9 opatrenie \u010d.MF\/23377\/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 ve\u013ek\u00e9 \u00fa\u010dtovn\u00e9 jednotky a\u00a0subjekty verejn\u00e9ho z\u00e1ujmu<\/u> (FS \u010d.12\/2014) \u2013 uveden\u00e9 opatrenie MF SR je v inej samostatnej re\u0161er\u0161i.<\/li>\n<\/ul>\n<h3><strong>Dokumenty:<\/strong><\/h3>\n<ul>\n<li><a href=\"http:\/\/www.hanaconsult.sk\/hana\/wp-content\/uploads\/VELKA-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\/VELKA-UZ-opatrenie-MF-23377-2014-74.pdf\" target=\"_blank\">opatrenie MF 23377 2014 74<\/a><\/li>\n<li><a href=\"http:\/\/www.hanaconsult.sk\/hana\/wp-content\/uploads\/VELKA-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\/VELKA-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\/VELKA-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-2015-vzor-CF.xls\" target=\"_blank\">pozn\u00e1mky 2015 vzor CF<\/a><\/li>\n<li><a href=\"http:\/\/www.hanaconsult.sk\/hana\/wp-content\/uploads\/Poznamky-VELKE-2015-vzor-bez-CF.doc\" target=\"_blank\">pozn\u00e1mky 2015 vzor<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>VE\u013dK\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 (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 platia pre v\u0161etky skupiny \u00fa\u010dtovn\u00fdch jednotiek \u2013 mikro, mal\u00e1, ve\u013ek\u00e1. T\u00e1to re\u0161er\u0161 mapuje \u0161pecifick\u00fa \u00fa\u010dtovn\u00fa metodiku pre ve\u013ek\u00fa \u00fa\u010dtovn\u00fa jednotku \u2013 v\u00a0z\u00e1kone o\u00a0\u00fa\u010dtovn\u00edctve [&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-163","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>Ve\u013ek\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=\"http:\/\/www.hanaconsult.sk\/hana\/velka-uctovna-jednotka\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ve\u013ek\u00e1 \u00fa\u010dtovn\u00e1 jednotka -\" \/>\n<meta property=\"og:description\" content=\"VE\u013dK\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 (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 platia pre v\u0161etky skupiny \u00fa\u010dtovn\u00fdch jednotiek \u2013 mikro, mal\u00e1, ve\u013ek\u00e1. T\u00e1to re\u0161er\u0161 mapuje \u0161pecifick\u00fa \u00fa\u010dtovn\u00fa metodiku pre ve\u013ek\u00fa \u00fa\u010dtovn\u00fa jednotku \u2013 v\u00a0z\u00e1kone o\u00a0\u00fa\u010dtovn\u00edctve [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.hanaconsult.sk\/hana\/velka-uctovna-jednotka\/\" \/>\n<meta property=\"article:published_time\" content=\"2015-10-08T10:31:08+00:00\" \/>\n<meta name=\"author\" content=\"Mgr. Lucia Hanusov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mgr. 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