{"id":178,"date":"2015-10-13T12:24:32","date_gmt":"2015-10-13T10:24:32","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=178"},"modified":"2015-10-13T12:24:43","modified_gmt":"2015-10-13T10:24:43","slug":"novela-zakona-c-4312002-z-z-o-uctovnictve-od-1-jula-2015","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/novela-zakona-c-4312002-z-z-o-uctovnictve-od-1-jula-2015\/","title":{"rendered":"Novela z\u00e1kona \u010d. 431\/2002 Z. z. o \u00fa\u010dtovn\u00edctve od 1. j\u00fala 2015"},"content":{"rendered":"
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\u00da\u010dinnos\u0165 ustanoven\u00ed od 1. j\u00fala 2015:<\/i><\/p>\n

1) Za\u010dlenenie do ve\u013ekostn\u00fdch skup\u00edn<\/b> – pri \u00fa\u010dtovn\u00fdch jednotk\u00e1ch, pri ktor\u00fdch nie je mo\u017en\u00e9 jednozna\u010dne identifikova\u0165 splnenie podmienok na zatriedenie do ve\u013ekostn\u00fdch skup\u00edn (mikro \u00fa\u010dtovn\u00e1 jednotka, mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka, ve\u013ek\u00e1 \u00fa\u010dtovn\u00e1 jednotka) pod\u013ea \u00a7 2 ods. 5 a\u017e 8<\/a> z\u00e1kona o \u00fa\u010dtovn\u00edctve. Tak\u00e1to \u00fa\u010dtovn\u00e1 jednotka sa zatriedi ako mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka. Z\u00e1rove\u0148 sa dop\u013a\u0148a, \u017ee \u00fa\u010dtovn\u00e1 jednotka nemen\u00ed svoje zatriedenie do ve\u013ekostnej skupiny po vstupe do likvid\u00e1cie alebo konkurzu.<\/p>\n

Toto ustanovenie sa pou\u017eije pri zostavovan\u00ed \u00fa\u010dtovnej z\u00e1vierky za \u00fa\u010dtovn\u00e9 obdobie, ktor\u00e9 kon\u010d\u00ed najsk\u00f4r 31. decembra 2015. Ak \u00fa\u010dtovn\u00e1 jednotka, ktorej \u00fa\u010dtovn\u00e9 obdobie za\u010d\u00edna po 1. janu\u00e1ri 2015, zostavuje mimoriadnu \u00fa\u010dtovn\u00fa z\u00e1vierku, pou\u017eije prv\u00fdkr\u00e1t ustanovenie pri jej zostavovan\u00ed po 30. j\u00fani 2015.<\/p>\n

2) K ustanoveniam o \u00fa\u010dtovnom z\u00e1pise <\/b>sa uv\u00e1dza: \u00da\u010dtovn\u00e1 jednotka nem\u00f4\u017ee vykon\u00e1va\u0165 \u00fa\u010dtovn\u00e9 z\u00e1pisy mimo \u00fa\u010dtovn\u00fdch kn\u00edh, vykon\u00e1va\u0165 \u00fa\u010dtovn\u00fd z\u00e1pis o \u00fa\u010dtovnom pr\u00edpade, ktor\u00fd jej nevznikol, zatajova\u0165 a neza\u00fa\u010dtova\u0165 skuto\u010dnos\u0165, ktor\u00e1 je predmetom \u00fa\u010dtovn\u00edctva. Ak \u00fa\u010dtovn\u00e1 jednotka toto ustanovenie poru\u0161\u00ed, dop\u00fa\u0161\u0165a sa spr\u00e1vneho deliktu, za ktor\u00fd jej da\u0148ov\u00fd \u00farad, v pr\u00edpade zistenia, ulo\u017e\u00ed pokutu a\u017e do v\u00fd\u0161ky 3 000 000 eur. Je zv\u00fd\u0161en\u00e1 horn\u00e1 hranica pokuty z predch\u00e1dzaj\u00facich 1 000 000 eur.<\/p>\n

3) \u00da\u010dtovn\u00e1 z\u00e1vierka – od roku 2014 s\u00fa\u010dasti \u00fa\u010dtovnej z\u00e1vierky tvoria jeden celok (v\u0161eobecn\u00e9 n\u00e1le\u017eitosti a v\u0161etky s\u00fa\u010dasti \u00fa\u010dtovnej z\u00e1vierky) a neprip\u00e1jaj\u00fa sa k nim podpisy osobitne. Ka\u017ed\u00e1 zostaven\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka mus\u00ed by\u0165 podp\u00edsan\u00e1 osobou ustanovenou z\u00e1konom o \u00fa\u010dtovn\u00edctve – v \u010dasti v\u0161eobecn\u00e9 n\u00e1le\u017eitosti sa pripoj\u00ed podpisov\u00fd z\u00e1znam \u0161tatut\u00e1rneho org\u00e1nu \u00fa\u010dtovnej jednotky alebo \u010dlena \u0161tatut\u00e1rneho org\u00e1nu \u00fa\u010dtovnej jednotky alebo podpisov\u00fd z\u00e1znam fyzickej osoby. \u010ealej sa novelou dop\u013a\u0148a, \u017ee de\u0148 zostavenia \u00fa\u010dtovnej z\u00e1vierky si ur\u010duje \u00fa\u010dtovn\u00e1 jednotka sama.<\/b><\/p>\n

\u00da\u010dtovn\u00e1 jednotka je povinn\u00e1 zostavi\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku do \u0161iestich mesiacov odo d\u0148a, ku ktor\u00e9mu ju zostavuje. Osobitn\u00e9 predpisy m\u00f4\u017eu po\u017eadova\u0165 aj skor\u0161ie zostavenie \u00fa\u010dtovnej z\u00e1vierky, napr. z\u00e1kon o dani z pr\u00edjmov. Preto de\u0148 zostavenia \u00fa\u010dtovnej z\u00e1vierky by sa mal ur\u010di\u0165 v t\u00fdchto s\u00favislostiach.<\/p>\n

4) U pokuty za nezostavenie individu\u00e1lnej \u00fa\u010dtovnej z\u00e1vierky (riadnej, mimoriadnej aj priebe\u017enej) a konsolidovanej \u00fa\u010dtovnej z\u00e1vierky sa zvy\u0161uje horn\u00e1 hranica z 1 000 000 eur na 3 000 000 eur. T\u00e1 ist\u00e1 horn\u00e1 hranica pokuty sa bude uplat\u0148ova\u0165 aj pre spr\u00e1vny delikt nevedenia \u00fa\u010dtovn\u00edctva v \u010dase, ke\u010f je \u00fa\u010dtovn\u00e1 jednotka povinn\u00e1 vies\u0165 \u00fa\u010dtovn\u00edctvo s \u00fa\u010dinnos\u0165ou od 1. j\u00fala 2015. Nov\u00e9 spr\u00e1vne delikty a zv\u00fd\u0161en\u00e9 hranice pok\u00fat sa pou\u017eij\u00fa na konania za\u010dat\u00e9 po 30. 6. 2015.<\/p>\n

\u00da\u010dinnos\u0165 ustanoven\u00ed od 1. janu\u00e1ra 2016:<\/i><\/p>\n

Z\u00e1kladn\u00e9 ustanovenia a defin\u00edcie<\/b><\/p>\n

1) Podielovou \u00fa\u010das\u0165ou<\/b> sa rozumie aspo\u0148 dvadsa\u0165 percentn\u00fd podiel na z\u00e1kladnom iman\u00ed v inej \u00fa\u010dtovnej jednotke, ktor\u00fd je dr\u017ean\u00fd, aby tvoril trval\u00e9 prepojenie s touto inou \u00fa\u010dtovnou jednotkou na \u00fa\u010del, aby toto prepojenie prispelo k \u010dinnosti \u00fa\u010dtovnej jednotky.<\/p>\n

2) Do skupiny \u00fa\u010dtovn\u00fdch jednotiek<\/b> patr\u00ed matersk\u00e1 \u00fa\u010dtovn\u00e1 jednotka a v\u0161etky jej dc\u00e9rske \u00fa\u010dtovn\u00e9 jednotky.<\/p>\n

3) Hospod\u00e1rsky rok<\/b> ako \u00fa\u010dtovn\u00e9 obdobie nem\u00f4\u017ee uplatni\u0165 okrem subjektov verejnej spr\u00e1vy a fyzick\u00fdch os\u00f4b ani pr\u00e1vnick\u00e1 osoba s majetkovou \u00fa\u010das\u0165ou \u0161t\u00e1tu zalo\u017een\u00e1 pod\u013ea osobitn\u00fdch predpisov, pr\u00e1vnick\u00e1 osoba s majetkovou \u00fa\u010das\u0165ou obce alebo pr\u00e1vnick\u00e1 osoba s majetkovou \u00fa\u010das\u0165ou vy\u0161\u0161ieho \u00fazemn\u00e9ho celku.<\/p>\n

4) Vo v\u00fdkaze ziskov a str\u00e1t priebe\u017enej \u00fa\u010dtovnej z\u00e1vierky<\/b> sa vykazuj\u00fa inform\u00e1cie od za\u010diatku \u00fa\u010dtovn\u00e9ho obdobia do d\u0148a, ku ktor\u00e9mu sa zostavuje priebe\u017en\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka za \u00fa\u010dtovn\u00e9 obdobie a inform\u00e1cie za bezprostredne predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobie.<\/p>\n

5) V\u00fdro\u010dn\u00e1 spr\u00e1va<\/b> sa upravuje vo v\u00e4zbe na smernicu Eur\u00f3pskeho parlamentu a Rady 2013\/34\/E\u00da v po\u017eiadavk\u00e1ch na jej obsahov\u00fa n\u00e1pl\u0148, ktor\u00e1 sa viac zameriava na vykazovanie finan\u010dn\u00fdch aj nefinan\u010dn\u00fdch inform\u00e1ci\u00ed orientovan\u00fdch na spolo\u010densk\u00fa zodpovednos\u0165, kontrolu a audit. Obsah v\u00fdro\u010dnej spr\u00e1vy pre vybran\u00e9 \u00fa\u010dtovn\u00e9 jednotky<\/b> sa roz\u0161iruje aj o osobitn\u00fa \u010das\u0165, ktor\u00e1 sa zaober\u00e1 vykazovan\u00edm inform\u00e1ci\u00ed o platb\u00e1ch org\u00e1nom verejnej moci. V\u00fdro\u010dn\u00e1 spr\u00e1va \u00fa\u010dtovnej jednotky mus\u00ed poskytova\u0165 vern\u00fd a pravdiv\u00fd obraz a mus\u00ed by\u0165 overen\u00e1 aud\u00edtorom do jedn\u00e9ho roku od skon\u010denia \u00fa\u010dtovn\u00e9ho obdobia. Aud\u00edtor m\u00e1 vyjadri\u0165 n\u00e1zor<\/b>, \u010di v\u00fdro\u010dn\u00e1 spr\u00e1va je v s\u00falade s \u00fa\u010dtovnou z\u00e1vierkou, vyjadri\u0165 n\u00e1zor na vybran\u00e9 inform\u00e1cie vo v\u00fdro\u010dnej spr\u00e1ve a v pr\u00edpade, ak aud\u00edtor zist\u00ed na z\u00e1klade poznatkov o \u00fa\u010dtovnej jednotke v\u00fdznamn\u00e9 nespr\u00e1vnosti vo v\u00fdro\u010dnej spr\u00e1ve, mus\u00ed uvies\u0165 charakter ka\u017edej takejto v\u00fdznamnej nespr\u00e1vnosti.<\/p>\n

6) Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka<\/b><\/p>\n

Okrem z\u00e1kladn\u00fdch defin\u00edci\u00ed pojmov novela upravuje podmienky oslobodenia materskej \u00fa\u010dtovnej jednotky od povinnosti zostavi\u0165 konsolidovan\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku a konsolidovan\u00fa v\u00fdro\u010dn\u00fa spr\u00e1vu. Konsolidovan\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku zostavuje<\/b> matersk\u00e1 \u00fa\u010dtovn\u00e1 jednotka. Matersk\u00e1 \u00fa\u010dtovn\u00e1 jednotka, ktor\u00e1 m\u00e1 povinnos\u0165 zostavi\u0165 konsolidovan\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku, vyhotovuje konsolidovan\u00fa v\u00fdro\u010dn\u00fa spr\u00e1vu, ktorej s\u00fa\u010das\u0165ou je aj konsolidovan\u00e1 spr\u00e1va o platbe. Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka mus\u00ed by\u0165 overen\u00e1 aud\u00edtorom.<\/p>\n

7) Verejn\u00e1 spr\u00e1va<\/b><\/p>\n

Z d\u00f4vodu centraliz\u00e1cie spracovania \u00fadajov z \u00fa\u010dtovn\u00fdch z\u00e1vierok subjektov verejnej spr\u00e1vy, \u00fa\u010dtovanie t\u00fdchto \u00fa\u010dtovn\u00fdch jednotiek je v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva. Novelizovan\u00e9 znenie \u00a7 22a<\/a> z\u00e1kona o \u00fa\u010dtovn\u00edctve upravuje rozsah typov \u00fa\u010dtovn\u00fdch jednotiek zahr\u0148ovan\u00fdch do jednotliv\u00fdch \u00farovn\u00ed konsolid\u00e1cie vo verejnej spr\u00e1ve. V \u00a7 22b<\/a> sa ustanovuje r\u00e1mcov\u00fd obsah v\u00fdro\u010dnej spr\u00e1vy ako aj ustanovenia z r\u00f4znych \u010dast\u00ed posledn\u00e9ho znenia z\u00e1kona o \u00fa\u010dtovn\u00edctve t\u00fdkaj\u00face sa v\u00fdro\u010dn\u00fdch spr\u00e1v vo verejnej spr\u00e1ve<\/b>.<\/p>\n

8) Oce\u0148ovanie<\/b><\/p>\n

V tejto oblasti boli v\u00fdznamn\u00e9 zmeny najm\u00e4 v sp\u00f4sobe stanovenia re\u00e1lnej hodnoty, bola zru\u0161en\u00e1 oce\u0148ovacia veli\u010dina reproduk\u010dn\u00e1 obstar\u00e1vacia cena pri prvotnom ocenen\u00ed majetku v s\u00falade so Smernicou Eur\u00f3pskeho parlamentu a Rady 2013\/34\/E\u00da.<\/p>\n

\u00da\u010dinnos\u0165 ustanoven\u00ed od 1. Janu\u00e1ra 2017:<\/i><\/p>\n

V \u010dasti v\u00fdro\u010dn\u00e1 spr\u00e1va sa dop\u013a\u0148aj\u00fa povinnosti niektor\u00fdch \u00fa\u010dtovn\u00fdch jednotiek – subjektov verejn\u00e9ho z\u00e1ujmu<\/b> (ktor\u00e9ho priemern\u00fd prepo\u010d\u00edtan\u00fd po\u010det zamestnancov za \u00fa\u010dtovn\u00e9 obdobie prekro\u010dil 500 zamestnancov), ktor\u00e9 mus\u00ed uv\u00e1dza\u0165 vo v\u00fdro\u010dnej spr\u00e1ve z oblasti spolo\u010denskej zodpovednosti v podobe nefinan\u010dn\u00fdch inform\u00e1ci\u00ed – o v\u00fdvoji, konan\u00ed, poz\u00edcii a o vplyve \u010dinnosti \u00fa\u010dtovnej jednotky na environment\u00e1lne, soci\u00e1lne a zamestnaneck\u00e9 oblasti, inform\u00e1cie o dodr\u017eiavan\u00ed \u013eudsk\u00fdch pr\u00e1v a inform\u00e1cie o boji proti korupcii a \u00faplatk\u00e1rstvu. Obsahov\u00e1 n\u00e1pl\u0148 t\u00fdchto inform\u00e1ci\u00ed je prevzat\u00e1 zo smernice Eur\u00f3pskeho parlamentu a Rady 2013\/34\/E\u00da.<\/p>\n

V \u010fal\u0161\u00edch \u010d\u00edslach \u010dasopisu si podrobnej\u0161ie rozoberieme rozsiahlej\u0161ie zmeny v z\u00e1kone o \u00fa\u010dtovn\u00edctve v oblasti konsolidovanej \u00fa\u010dtovnej z\u00e1vierky, v oblasti oce\u0148ovania a oblasti vykazovania nefinan\u010dn\u00fdch inform\u00e1ci\u00ed vo v\u00fdro\u010dnej spr\u00e1ve.<\/p>\n

Zdroj: Verlag Dash\u00f6fer<\/span><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u00da\u010dinnos\u0165 ustanoven\u00ed od 1. j\u00fala 2015: 1) Za\u010dlenenie do ve\u013ekostn\u00fdch skup\u00edn – pri \u00fa\u010dtovn\u00fdch jednotk\u00e1ch, pri ktor\u00fdch nie je mo\u017en\u00e9 jednozna\u010dne identifikova\u0165 splnenie podmienok na zatriedenie do ve\u013ekostn\u00fdch skup\u00edn (mikro \u00fa\u010dtovn\u00e1 jednotka, mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka, ve\u013ek\u00e1 \u00fa\u010dtovn\u00e1 jednotka) pod\u013ea \u00a7 2 ods. 5 a\u017e 8 z\u00e1kona o \u00fa\u010dtovn\u00edctve. Tak\u00e1to \u00fa\u010dtovn\u00e1 jednotka sa zatriedi ako mal\u00e1 […]<\/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-178","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"\nNovela z\u00e1kona \u010d. 431\/2002 Z. z. o \u00fa\u010dtovn\u00edctve od 1. j\u00fala 2015 -<\/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\/novela-zakona-c-4312002-z-z-o-uctovnictve-od-1-jula-2015\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novela z\u00e1kona \u010d. 431\/2002 Z. z. o \u00fa\u010dtovn\u00edctve od 1. j\u00fala 2015 -\" \/>\n<meta property=\"og:description\" content=\"\u00da\u010dinnos\u0165 ustanoven\u00ed od 1. j\u00fala 2015: 1) Za\u010dlenenie do ve\u013ekostn\u00fdch skup\u00edn – pri \u00fa\u010dtovn\u00fdch jednotk\u00e1ch, pri ktor\u00fdch nie je mo\u017en\u00e9 jednozna\u010dne identifikova\u0165 splnenie podmienok na zatriedenie do ve\u013ekostn\u00fdch skup\u00edn (mikro \u00fa\u010dtovn\u00e1 jednotka, mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka, ve\u013ek\u00e1 \u00fa\u010dtovn\u00e1 jednotka) pod\u013ea \u00a7 2 ods. 5 a\u017e 8 z\u00e1kona o \u00fa\u010dtovn\u00edctve. Tak\u00e1to \u00fa\u010dtovn\u00e1 jednotka sa zatriedi ako mal\u00e1 […]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.hanaconsult.sk\/hana\/novela-zakona-c-4312002-z-z-o-uctovnictve-od-1-jula-2015\/\" \/>\n<meta property=\"article:published_time\" content=\"2015-10-13T10:24:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-10-13T10:24:43+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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