Deadlines for the preparation, presentation, audit, review, approval, filing and publication of financial statements and annual report
A summary of the situation as of 1 January 2018 is set out below. We updated our News 2016/01 as a result of the amendment to the Act on Accounting and the Commercial Code:
The summary only concerns companies (joint-stock companies, limited liability companies, limited partnerships, general partnerships) that are entrepreneurs; it does not reflect the specific requirements and regulations applicable to other accounting entities, for example, banks, insurance companies, state-owned enterprises, cooperatives, etc. or other special legislation, for example, the Act on Securities etc.
© 2020 KPMG Slovensko spol. s r.o., a Slovak limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.