On Apr. 24, SLK PRL adopted accounting bill amending 431/2002 coll.
SLK PRL adopted bill 132 amending act 431/2002 coll. on accounting as amended and amending some laws; also issued an explanatory statement, correlation tables.
Purpose
Responds to the need to ensure transposition of CSRD to the Slovak legal order.
Does so via amendments to Act 431/2002 Coll. on accounting, as amended.
Proposals introduced re requirements for European sustainability reporting standards, to ensure a uniform way of reporting not yet established across the EU.
As well as requirements re the use of a uniform electronic format for the annual report, thereby facilitating the processing of information and allowing comparisons.
External assurance of this information by an independent party such as the statutory auditor or audit firm, thereby enhancing the reliability of the information reported.
Accounting act also modifies provisions concerning the register of financial statements.
Effectiveness
This law comes into effect on Jun. 1, 2024.
Regulators
SLK PRL
Entity Types
Corp
Reference
Law 132, 4/24/2024; Act 431/2002; NFRD Dir 2014/95; CSRD Dir 2022/2464; SAD Dir 2014/56, Dir 2006/43; Dir 2006/111; Dir 2017/1132; Dir 2019/1151; Dir 2021/2101; Dir 2023/2775
