{"id":24463,"date":"2023-04-06T00:00:00","date_gmt":"2023-04-06T00:00:00","guid":{"rendered":"http:\/\/soubory.info\/znalost\/rozbaleni-pozadavku-na-zverejneni-pohledavek-z-vyporadani-v-ucetni-zaverce\/"},"modified":"2023-04-06T00:00:00","modified_gmt":"2023-04-06T00:00:00","slug":"rozbaleni-pozadavku-na-zverejneni-pohledavek-z-vyporadani-v-ucetni-zaverce","status":"publish","type":"post","link":"https:\/\/soubory.info\/znalost\/rozbaleni-pozadavku-na-zverejneni-pohledavek-z-vyporadani-v-ucetni-zaverce\/","title":{"rendered":"Rozbalen\u00ed po\u017eadavk\u016f na zve\u0159ejn\u011bn\u00ed pohled\u00e1vek z vypo\u0159\u00e1d\u00e1n\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce"},"content":{"rendered":"<div class=\"articlecontent\">\n<div class=\"newlinediv\"><\/div>\n<div id=\"title1\" class=\"title\">P\u0159ehled po\u017eadavk\u016f na zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed o vypo\u0159\u00e1d\u00e1n\u00ed pohled\u00e1vek v \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Vypo\u0159\u00e1d\u00e1n\u00ed pohled\u00e1vek ze soudn\u00edch spor\u016f je pro podnikatelsk\u00e9 subjekty b\u011b\u017enou z\u00e1le\u017eitost\u00ed, av\u0161ak slo\u017eitost po\u017eadavk\u016f na finan\u010dn\u00ed v\u00fdkaznictv\u00ed m\u016f\u017ee subjekt\u016fm zt\u011b\u017eovat pochopen\u00ed toho, co by m\u011bly ve sv\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brce zve\u0159ejnit. V tomto \u010dl\u00e1nku se budeme zab\u00fdvat po\u017eadavky na zve\u0159ejn\u011bn\u00ed pohled\u00e1vek z vypo\u0159\u00e1d\u00e1n\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce, v\u010detn\u011b \u00fa\u010delu zve\u0159ejn\u011bn\u00ed, toho, co by m\u011blo b\u00fdt zve\u0159ejn\u011bno, a osv\u011bd\u010den\u00fdch postup\u016f pro zaji\u0161t\u011bn\u00ed p\u0159esn\u00e9ho vykazov\u00e1n\u00ed. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title2\" class=\"title\">\u00da\u010del zve\u0159ej\u0148ov\u00e1n\u00ed pohled\u00e1vek z vypo\u0159\u00e1d\u00e1n\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> \u00da\u010detn\u00ed z\u00e1v\u011brka slou\u017e\u00ed k poskytov\u00e1n\u00ed informac\u00ed investor\u016fm, v\u011b\u0159itel\u016fm a dal\u0161\u00edm z\u00fa\u010dastn\u011bn\u00fdm stran\u00e1m o finan\u010dn\u00ed v\u00fdkonnosti \u00fa\u010detn\u00ed jednotky. Zve\u0159ejn\u011bn\u00ed pohled\u00e1vek z narovn\u00e1n\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce je d\u016fle\u017eitou sou\u010d\u00e1st\u00ed poskytov\u00e1n\u00ed p\u0159esn\u00fdch a v\u010dasn\u00fdch finan\u010dn\u00edch informac\u00ed. Zve\u0159ejn\u011bn\u00ed poskytuje jasn\u00fd obraz o sou\u010dasn\u00e9 finan\u010dn\u00ed situaci \u00fa\u010detn\u00ed jednotky a umo\u017e\u0148uje u\u017eivatel\u016fm \u00fa\u010detn\u00ed z\u00e1v\u011brky \u010dinit informovan\u00e1 rozhodnut\u00ed. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title3\" class=\"title\">Co by m\u011blo b\u00fdt zve\u0159ejn\u011bno v \u00fa\u010detn\u00ed z\u00e1v\u011brce?<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> P\u0159i zve\u0159ej\u0148ov\u00e1n\u00ed pohled\u00e1vek z vypo\u0159\u00e1d\u00e1n\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce by \u00fa\u010detn\u00ed jednotky m\u011bly poskytnout dostate\u010dn\u011b podrobn\u00e9 informace, aby u\u017eivatel\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky mohli pochopit povahu a rozsah pohled\u00e1vky z vypo\u0159\u00e1d\u00e1n\u00ed. To by m\u011blo zahrnovat \u010d\u00e1stku n\u00e1roku na vypo\u0159\u00e1d\u00e1n\u00ed, typ n\u00e1roku a stru\u010dn\u00e9 vysv\u011btlen\u00ed okolnost\u00ed, kter\u00e9 k n\u00e1roku vedly, jako\u017e i dal\u0161\u00ed relevantn\u00ed informace. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title4\" class=\"title\">Osv\u011bd\u010den\u00e9 postupy pro zve\u0159ej\u0148ov\u00e1n\u00ed pohled\u00e1vek z vypo\u0159\u00e1d\u00e1n\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Existuje \u0159ada osv\u011bd\u010den\u00fdch postup\u016f, kter\u00fdmi by se \u00fa\u010detn\u00ed jednotky m\u011bly \u0159\u00eddit p\u0159i zve\u0159ej\u0148ov\u00e1n\u00ed pohled\u00e1vek z vypo\u0159\u00e1d\u00e1n\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce. Pat\u0159\u00ed mezi n\u011b zaji\u0161t\u011bn\u00ed toho, aby byly pohled\u00e1vky zve\u0159ejn\u011bny v p\u0159\u00edslu\u0161n\u00e9m obdob\u00ed, poskytnut\u00ed podrobn\u00fdch informac\u00ed o pohled\u00e1vk\u00e1ch z vypo\u0159\u00e1d\u00e1n\u00ed a odsouhlasen\u00ed p\u0159\u00edpadn\u00fdch rozd\u00edl\u016f mezi \u010d\u00e1stkou vypo\u0159\u00e1d\u00e1n\u00ed a \u010d\u00e1stkou vyk\u00e1zanou v \u00fa\u010detn\u00ed z\u00e1v\u011brce. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title5\" class=\"title\">Zve\u0159ejn\u011bn\u00ed podm\u00edn\u011bn\u00fdch z\u00e1vazk\u016f<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Krom\u011b zve\u0159ejn\u011bn\u00ed n\u00e1rok\u016f z vypo\u0159\u00e1d\u00e1n\u00ed by \u00fa\u010detn\u00ed jednotky m\u011bly zve\u0159ejnit tak\u00e9 ve\u0161ker\u00e9 podm\u00edn\u011bn\u00e9 z\u00e1vazky souvisej\u00edc\u00ed s n\u00e1roky z vypo\u0159\u00e1d\u00e1n\u00ed. Podm\u00edn\u011bn\u00fd z\u00e1vazek je potenci\u00e1ln\u00ed z\u00e1vazek, kter\u00fd m\u016f\u017ee vzniknout v d\u016fsledku nejist\u00e9 budouc\u00ed ud\u00e1losti. P\u0159\u00edkladem podm\u00edn\u011bn\u00fdch z\u00e1vazk\u016f jsou soudn\u00ed poplatky, pokuty a od\u0161kodn\u011bn\u00ed. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title6\" class=\"title\">\u00da\u010dtov\u00e1n\u00ed o n\u00e1roc\u00edch z vypo\u0159\u00e1d\u00e1n\u00ed<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Krom\u011b zve\u0159ejn\u011bn\u00ed by \u00fa\u010detn\u00ed jednotky m\u011bly tak\u00e9 zv\u00e1\u017eit, jak\u00fdm zp\u016fsobem by m\u011bly b\u00fdt n\u00e1roky z vypo\u0159\u00e1d\u00e1n\u00ed \u00fa\u010dtov\u00e1ny v \u00fa\u010detn\u00ed z\u00e1v\u011brce. Obecn\u011b plat\u00ed, \u017ee n\u00e1roky na vypo\u0159\u00e1d\u00e1n\u00ed by m\u011bly b\u00fdt za\u00fa\u010dtov\u00e1ny v obdob\u00ed, ve kter\u00e9m vznikly. Existuj\u00ed v\u0161ak ur\u010dit\u00e9 okolnosti, za kter\u00fdch mohou b\u00fdt pohled\u00e1vky z vypo\u0159\u00e1d\u00e1n\u00ed za\u00fa\u010dtov\u00e1ny do jin\u00e9ho obdob\u00ed. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title7\" class=\"title\">Zve\u0159ejn\u011bn\u00ed rezerv na vypo\u0159\u00e1d\u00e1n\u00ed<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> \u00da\u010detn\u00ed jednotky mohou rovn\u011b\u017e pot\u0159ebovat zve\u0159ejnit v\u00fd\u0161i rezerv na vypo\u0159\u00e1d\u00e1n\u00ed vytvo\u0159en\u00fdch v souvislosti s n\u00e1roky na vypo\u0159\u00e1d\u00e1n\u00ed. Rezervy na vypo\u0159\u00e1d\u00e1n\u00ed jsou \u010d\u00e1stky vy\u010dlen\u011bn\u00e9 na pokryt\u00ed n\u00e1klad\u016f p\u0159\u00edpadn\u00e9ho vypo\u0159\u00e1d\u00e1n\u00ed. V\u00fd\u0161e rezerv na vypo\u0159\u00e1d\u00e1n\u00ed by m\u011bla b\u00fdt zve\u0159ejn\u011bna v \u00fa\u010detn\u00ed z\u00e1v\u011brce spolu s dal\u0161\u00edmi informacemi, kter\u00e9 jsou pro tyto rezervy relevantn\u00ed. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title8\" class=\"title\">Zve\u0159ejn\u011bn\u00ed pojistn\u00fdch v\u00fdnos\u016f<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Pokud je n\u00e1rok na vypo\u0159\u00e1d\u00e1n\u00ed kryt\u00fd pojistnou smlouvou, m\u011bly by \u00fa\u010detn\u00ed jednotky zve\u0159ejnit tak\u00e9 ve\u0161ker\u00e9 pojistn\u00e9 v\u00fdnosy p\u0159ijat\u00e9 v souvislosti s n\u00e1rokem na vypo\u0159\u00e1d\u00e1n\u00ed. Zve\u0159ejn\u011bn\u00ed by m\u011blo obsahovat podrobnosti o pojistn\u00e9 smlouv\u011b, v\u00fd\u0161i pojistn\u00fdch p\u0159\u00edjm\u016f a dal\u0161\u00ed relevantn\u00ed informace. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title9\" class=\"title\">Z\u00e1v\u011br<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> N\u00e1roky z vypo\u0159\u00e1d\u00e1n\u00ed by m\u011bly b\u00fdt zve\u0159ejn\u011bny v \u00fa\u010detn\u00ed z\u00e1v\u011brce, aby investo\u0159i a dal\u0161\u00ed z\u00fa\u010dastn\u011bn\u00e9 strany z\u00edskali p\u0159esn\u00fd obraz o finan\u010dn\u00ed situaci \u00fa\u010detn\u00ed jednotky. \u00da\u010detn\u00ed jednotky by m\u011bly zajistit, aby zve\u0159ej\u0148ovaly p\u0159\u00edslu\u0161n\u00e9 informace o n\u00e1roc\u00edch na vypo\u0159\u00e1d\u00e1n\u00ed v souladu s platn\u00fdmi \u00fa\u010detn\u00edmi standardy a osv\u011bd\u010den\u00fdmi postupy. To zahrnuje zve\u0159ejn\u011bn\u00ed \u010d\u00e1stky n\u00e1roku na vypo\u0159\u00e1d\u00e1n\u00ed, v\u0161ech podm\u00edn\u011bn\u00fdch z\u00e1vazk\u016f a ve\u0161ker\u00fdch pojistn\u00fdch v\u00fdnos\u016f p\u0159ijat\u00fdch v souvislosti s n\u00e1rokem na vypo\u0159\u00e1d\u00e1n\u00ed.  <\/p><\/div>\n<div class=\"questions\">\n<div class=\"questionstitle\">FAQ<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Jak by m\u011blo b\u00fdt vypo\u0159\u00e1d\u00e1n\u00ed zachyceno v \u00fa\u010detnictv\u00ed?<\/div>\n<p> V \u00fa\u010detnictv\u00ed by m\u011blo b\u00fdt vypo\u0159\u00e1d\u00e1n\u00ed za\u00fa\u010dtov\u00e1no bu\u010f jako aktivum, nebo jako n\u00e1klad, v z\u00e1vislosti na povaze vypo\u0159\u00e1d\u00e1n\u00ed. Pokud je v\u00fdsledkem vypo\u0159\u00e1d\u00e1n\u00ed platba od spole\u010dnosti, m\u011bla by b\u00fdt za\u00fa\u010dtov\u00e1na jako n\u00e1klad. Pokud je v\u00fdsledkem vypo\u0159\u00e1d\u00e1n\u00ed platba spole\u010dnosti, m\u011bla by b\u00fdt za\u00fa\u010dtov\u00e1na jako aktivum.  <\/p>\n<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Jak \u00fa\u010dtujete o vypo\u0159\u00e1d\u00e1n\u00ed soudn\u00edch spor\u016f?<\/div>\n<p> Existuje n\u011bkolik r\u016fzn\u00fdch zp\u016fsob\u016f \u00fa\u010dtov\u00e1n\u00ed o vypo\u0159\u00e1d\u00e1n\u00ed soudn\u00edch spor\u016f v z\u00e1vislosti na konkr\u00e9tn\u00edch okolnostech. Pokud je p\u0159edm\u011btem urovn\u00e1n\u00ed \u010d\u00e1stka, kter\u00e1 je ni\u017e\u0161\u00ed ne\u017e p\u016fvodn\u00ed n\u00e1rokovan\u00e1 \u010d\u00e1stka, lze ji za\u00fa\u010dtovat jako ztr\u00e1tu. Pokud je vyrovn\u00e1n\u00ed vy\u0161\u0161\u00ed ne\u017e p\u016fvodn\u00ed n\u00e1rokovan\u00e1 \u010d\u00e1stka, m\u016f\u017ee b\u00fdt za\u00fa\u010dtov\u00e1no jako v\u00fdnos. Pokud se vypo\u0159\u00e1d\u00e1n\u00ed t\u00fdk\u00e1 \u010d\u00e1stky, kter\u00e1 se rovn\u00e1 p\u016fvodn\u00ed n\u00e1rokovan\u00e9 \u010d\u00e1stce, m\u016f\u017ee b\u00fdt za\u00fa\u010dtov\u00e1no jako ztr\u00e1ta nebo v\u00fdnos v z\u00e1vislosti na \u00fa\u010detn\u00edch z\u00e1sad\u00e1ch spole\u010dnosti.  <\/p>\n<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Co je t\u0159eba zve\u0159ejnit v \u00fa\u010detn\u00ed z\u00e1v\u011brce?<\/div>\n<p> Existuj\u00ed \u010dty\u0159i hlavn\u00ed typy \u00fa\u010detn\u00edch v\u00fdkaz\u016f: rozvaha, v\u00fdkaz zisku a ztr\u00e1ty, v\u00fdkaz pen\u011b\u017en\u00edch tok\u016f a v\u00fdkaz vlastn\u00edho kapit\u00e1lu. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Rozvaha zobrazuje aktiva, z\u00e1vazky a vlastn\u00ed kapit\u00e1l spole\u010dnosti k ur\u010dit\u00e9mu \u010dasov\u00e9mu okam\u017eiku. V\u00fdkaz zisku a ztr\u00e1ty zobrazuje v\u00fdnosy, n\u00e1klady a \u010dist\u00fd zisk spole\u010dnosti za ur\u010dit\u00e9 obdob\u00ed. V\u00fdkaz pen\u011b\u017en\u00edch tok\u016f zobrazuje p\u0159\u00edliv a odliv pen\u011b\u017en\u00edch prost\u0159edk\u016f spole\u010dnosti za ur\u010dit\u00e9 obdob\u00ed. V\u00fdkaz vlastn\u00edho kapit\u00e1lu zobrazuje vlastn\u00ed kapit\u00e1l spole\u010dnosti k ur\u010dit\u00e9mu \u010dasov\u00e9mu okam\u017eiku.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159ehled po\u017eadavk\u016f na zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed o vypo\u0159\u00e1d\u00e1n\u00ed pohled\u00e1vek v \u00fa\u010detn\u00ed z\u00e1v\u011brce Vypo\u0159\u00e1d\u00e1n\u00ed pohled\u00e1vek ze soudn\u00edch spor\u016f je pro podnikatelsk\u00e9 subjekty b\u011b\u017enou z\u00e1le\u017eitost\u00ed, av\u0161ak slo\u017eitost po\u017eadavk\u016f na finan\u010dn\u00ed v\u00fdkaznictv\u00ed m\u016f\u017ee subjekt\u016fm zt\u011b\u017eovat pochopen\u00ed toho, co by m\u011bly ve sv\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brce zve\u0159ejnit. V tomto \u010dl\u00e1nku se budeme zab\u00fdvat po\u017eadavky na zve\u0159ejn\u011bn\u00ed pohled\u00e1vek z vypo\u0159\u00e1d\u00e1n\u00ed v \u00fa\u010detn\u00ed &#8230; <a title=\"Rozbalen\u00ed po\u017eadavk\u016f na zve\u0159ejn\u011bn\u00ed pohled\u00e1vek z vypo\u0159\u00e1d\u00e1n\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce\" class=\"read-more\" href=\"https:\/\/soubory.info\/znalost\/rozbaleni-pozadavku-na-zverejneni-pohledavek-z-vyporadani-v-ucetni-zaverce\/\" aria-label=\"\u010c\u00edst v\u00edce o Rozbalen\u00ed po\u017eadavk\u016f na zve\u0159ejn\u011bn\u00ed pohled\u00e1vek z vypo\u0159\u00e1d\u00e1n\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce\">\u010c\u00edst d\u00e1l<\/a><\/p>\n","protected":false},"author":4866,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-24463","post","type-post","status-publish","format-standard","hentry","category-finance-a-dane"],"_links":{"self":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/24463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/users\/4866"}],"replies":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/comments?post=24463"}],"version-history":[{"count":0,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/24463\/revisions"}],"wp:attachment":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/media?parent=24463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/categories?post=24463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/tags?post=24463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}