{"id":1537,"date":"2015-12-10T16:51:00","date_gmt":"2015-12-10T15:51:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=1537"},"modified":"2024-05-12T16:52:10","modified_gmt":"2024-05-12T14:52:10","slug":"kategorizace-ucetnich-jednotek","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/kategorizace-ucetnich-jednotek","title":{"rendered":"Kategorizace \u00fa\u010detn\u00edch jednotek"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-7-1024x678.jpeg\" alt=\"\" class=\"wp-image-1539\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-7-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-7-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-7-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-7.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Novela z\u00e1kona o \u00fa\u010detnictv\u00ed 2016 \u010d. 221\/2015 Sb. s \u00fa\u010dinnost\u00ed od 1.1.2016 p\u0159in\u00e1\u0161\u00ed \u0159adu zm\u011bn, z nich\u017e jednou z nejv\u00fdznamn\u011bj\u0161\u00edch je<strong>&nbsp;kategorizace \u00fa\u010detn\u00edch jednotek<\/strong>. Na toto rozt\u0159\u00edd\u011bn\u00ed \u00fa\u010detn\u00ed jednotek navazuje i n\u011bkolik dal\u0161\u00edch zm\u011bn t\u00fdkaj\u00edc\u00edch se povinnosti sestavov\u00e1n\u00ed a zve\u0159ej\u0148ov\u00e1n\u00ed jednotliv\u00fdch v\u00fdkaz\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dle novely jsou \u00fa\u010detn\u00ed jednotky rozt\u0159\u00edd\u011bny do 4 skupin:&nbsp;<strong>mikro<\/strong>,&nbsp;<strong>mal\u00e1<\/strong>,&nbsp;<strong>st\u0159edn\u00ed<\/strong>&nbsp;a&nbsp;<strong>velk\u00e1<\/strong>. Ka\u017ed\u00e1 z t\u011bchto kategori\u00ed m\u00e1 stanovenou jinou skladbu povinn\u00fdch v\u00fdkaz\u016f v \u00fa\u010detn\u00ed z\u00e1v\u011brce a povinnost jejich zve\u0159ej\u0148ov\u00e1n\u00ed. Do jednotliv\u00fdch skupin jsou \u00fa\u010detn\u00edch jednotky roz\u0159azov\u00e1ny dle&nbsp;<strong>3 krit\u00e9ri\u00ed<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00fahrn aktiv<\/strong>\u00a0zji\u0161t\u011bn\u00fdch z rozvahy v netto hodnot\u011b,<\/li>\n\n\n\n<li>ro\u010dn\u00ed\u00a0<strong>\u010dist\u00fd obrat<\/strong>\u00a0(pop\u0159. p\u0159epo\u010dten\u00fd) \u2013 t\u00edm se rozum\u00ed v\u00fd\u0161e v\u00fdnos\u016f sn\u00ed\u017een\u00e1 o prodejn\u00ed slevy d\u011blen\u00e1 po\u010dtem zapo\u010dat\u00fdch m\u011bs\u00edc\u016f, po kter\u00e9 trvalo \u00fa\u010detn\u00ed obdob\u00ed a vyn\u00e1soben\u00e1 12,<\/li>\n\n\n\n<li>pr\u016fm\u011brn\u00fd p\u0159epo\u010dten\u00fd\u00a0<strong>stav zam\u011bstnanc\u016f<\/strong>\u00a0b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tabulka 1: Kategorizace \u00fa\u010detn\u00edch jednotek<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1022\" height=\"308\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-6.jpeg\" alt=\"\" class=\"wp-image-1538\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-6.jpeg 1022w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-6-300x90.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-6-768x231.jpeg 768w\" sizes=\"(max-width: 1022px) 100vw, 1022px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u200dPro za\u0159azen\u00ed do skupin je rozhoduj\u00edc\u00ed, zda \u00fa\u010detn\u00ed jednotka k rozvahov\u00e9mu dni\u00a0<strong>p\u0159ekro\u010dila 2 ze stanoven\u00fdch krit\u00e9ri\u00ed<\/strong>, \u010d\u00edm\u017e se za\u0159azuje do n\u00e1sleduj\u00edc\u00ed skupiny.<strong>Zm\u011bna kategorie<\/strong>\u00a0\u00fa\u010detn\u00ed jednotky nast\u00e1v\u00e1 ve chv\u00edli, kdy\u00a0<strong>ve dvou po sob\u011b n\u00e1sleduj\u00edc\u00edch rozvahov\u00fdch dnech<\/strong>\u00a0\u0159\u00e1dn\u00fdch \u00fa\u010detn\u00edch z\u00e1v\u011brek \u00fa\u010detn\u00ed jednotka\u00a0<strong>p\u0159ekro\u010d\u00ed<\/strong>(nebo naopak p\u0159estane p\u0159ekra\u010dovat)\u00a0<strong>2 stanoven\u00e9 hrani\u010dn\u00ed hodnoty<\/strong>\u00a0pro jej\u00ed st\u00e1vaj\u00edc\u00ed kategorii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nov\u011b vznikl\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong>&nbsp;se p\u0159i rozhodov\u00e1n\u00ed o p\u0159\u00edslu\u0161nosti do ur\u010dit\u00e9 kategorie&nbsp;<strong>\u0159\u00edd\u00ed p\u0159edpokladem<\/strong>, \u017ee spln\u00ed podm\u00ednky vybran\u00e9 kategorie k rozvahov\u00e9mu dni prvn\u00edho \u00fa\u010detn\u00edho obdob\u00ed. Jde tedy o p\u0159edpoklad velikosti jejich aktiv, obratu a po\u010dtu zam\u011bstnanc\u016f na konci jejich prvn\u00edho \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fdjimkou jsou<strong>&nbsp;subjekty ve\u0159ejn\u00e9ho z\u00e1jmu a vybran\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong>, proto\u017ee tyto jednotky&nbsp;<strong>v\u017edy<\/strong>&nbsp;spadaj\u00ed do kategorie&nbsp;<strong>velk\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong>&nbsp;bez ohledu na to, zda p\u0159ekra\u010duj\u00ed stanoven\u00e1 krit\u00e9ria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mezi subjekty ve\u0159ejn\u00e9ho z\u00e1jmu \u0159ad\u00edme \u00fa\u010detn\u00ed jednotky, jako jsou banky, spo\u0159iteln\u00ed dru\u017estva, poji\u0161\u0165ovny, zdravotn\u00ed poji\u0161\u0165ovny, penzijn\u00ed spole\u010dnosti a obchodn\u00ed spole\u010dnosti s emitovan\u00fdmi investi\u010dn\u00edmi cenn\u00fdmi pap\u00edry obchodovan\u00fdmi na evropsk\u00e9m regulovan\u00e9m trhu. Za vybran\u00e9 \u00fa\u010detn\u00ed jednotky jsou pova\u017eov\u00e1ny organiza\u010dn\u00ed slo\u017eky st\u00e1tu, \u00fazemn\u00ed samospr\u00e1vn\u00e9 celky, dobrovoln\u00e9 svazky obc\u00ed, Region\u00e1ln\u00ed rady region\u016f soudr\u017enosti, zdravotn\u00ed poji\u0161\u0165ovny a st\u00e1tn\u00ed fondy podle rozpo\u010dtov\u00fdch pravidel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Veronika Kahounov\u00e1<\/strong><br>Accountant Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"<p>Novela z\u00e1kona o \u00fa\u010detnictv\u00ed 2016 \u010d. 221\/2015 Sb. s \u00fa\u010dinnost\u00ed od 1.1.2016 p\u0159in\u00e1\u0161\u00ed \u0159adu zm\u011bn, z nich\u017e jednou z nejv\u00fdznamn\u011bj\u0161\u00edch je&nbsp;kategorizace \u00fa\u010detn\u00edch jednotek. Na toto rozt\u0159\u00edd\u011bn\u00ed \u00fa\u010detn\u00ed jednotek navazuje i n\u011bkolik dal\u0161\u00edch zm\u011bn t\u00fdkaj\u00edc\u00edch se povinnosti sestavov\u00e1n\u00ed a zve\u0159ej\u0148ov\u00e1n\u00ed jednotliv\u00fdch v\u00fdkaz\u016f. Dle novely jsou \u00fa\u010detn\u00ed jednotky rozt\u0159\u00edd\u011bny do 4 skupin:&nbsp;mikro,&nbsp;mal\u00e1,&nbsp;st\u0159edn\u00ed&nbsp;a&nbsp;velk\u00e1. Ka\u017ed\u00e1 z t\u011bchto kategori\u00ed m\u00e1 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1539,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kategorizace \u00fa\u010detn\u00edch jednotek | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kategorizace \u00fa\u010detn\u00edch jednotek | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Novela z\u00e1kona o \u00fa\u010detnictv\u00ed 2016 \u010d. 221\/2015 Sb. s \u00fa\u010dinnost\u00ed od 1.1.2016 p\u0159in\u00e1\u0161\u00ed \u0159adu zm\u011bn, z nich\u017e jednou z nejv\u00fdznamn\u011bj\u0161\u00edch je&nbsp;kategorizace \u00fa\u010detn\u00edch jednotek. Na toto rozt\u0159\u00edd\u011bn\u00ed \u00fa\u010detn\u00ed jednotek navazuje i n\u011bkolik dal\u0161\u00edch zm\u011bn t\u00fdkaj\u00edc\u00edch se povinnosti sestavov\u00e1n\u00ed a zve\u0159ej\u0148ov\u00e1n\u00ed jednotliv\u00fdch v\u00fdkaz\u016f. Dle novely jsou \u00fa\u010detn\u00ed jednotky rozt\u0159\u00edd\u011bny do 4 skupin:&nbsp;mikro,&nbsp;mal\u00e1,&nbsp;st\u0159edn\u00ed&nbsp;a&nbsp;velk\u00e1. 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Na toto rozt\u0159\u00edd\u011bn\u00ed \u00fa\u010detn\u00ed jednotek navazuje i n\u011bkolik dal\u0161\u00edch zm\u011bn t\u00fdkaj\u00edc\u00edch se povinnosti sestavov\u00e1n\u00ed a zve\u0159ej\u0148ov\u00e1n\u00ed jednotliv\u00fdch v\u00fdkaz\u016f. Dle novely jsou \u00fa\u010detn\u00ed jednotky rozt\u0159\u00edd\u011bny do 4 skupin:&nbsp;mikro,&nbsp;mal\u00e1,&nbsp;st\u0159edn\u00ed&nbsp;a&nbsp;velk\u00e1. 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