\u00da\u010detn\u00ed jednotky maj\u00ed nov\u011b mo\u017enost v\u00e9st \u00fa\u010detnictv\u00ed v ciz\u00ed m\u011bn\u011b, je-li pro n\u011b tzv. funk\u010dn\u00ed m\u011bnou. Pro\u010d by se m\u011bla \u00fa\u010detn\u00ed jednotka pro zm\u011bnu m\u011bny rozhodnout?\n<\/p>\n
\u00da\u010detn\u00ed jednotky maj\u00ed nov\u011b mo\u017enost v\u00e9st \u00fa\u010detnictv\u00ed v ciz\u00ed m\u011bn\u011b (konkr\u00e9tn\u011b v eurech, americk\u00fdch dolarech nebo britsk\u00fdch libr\u00e1ch), pokud je pro n\u011b ciz\u00ed m\u011bna tzv. funk\u010dn\u00ed m\u011bnou. Tou se rozum\u00ed prim\u00e1rn\u00ed m\u011bna ekonomick\u00e9ho prost\u0159ed\u00ed, ve kter\u00e9m \u00fa\u010detn\u00ed jednotka p\u016fsob\u00ed. Koncept funk\u010dn\u00ed m\u011bny vych\u00e1z\u00ed z Mezin\u00e1rodn\u00edch standard\u016f \u00fa\u010detn\u00edho v\u00fdkaznictv\u00ed (IFRS). Zm\u011bnu m\u011bny je mo\u017en\u00e9 prov\u00e9st jen k prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n
Je ji\u017e vcelku jasn\u00e9, kdo m\u016f\u017ee zm\u011bnu prov\u00e9st a jak\u00e1 jsou krit\u00e9ria p\u0159i ur\u010den\u00ed funk\u010dn\u00ed m\u011bny. Pro\u010d by se m\u011bla \u00fa\u010detn\u00ed jednotka pro zm\u011bnu m\u011bny rozhodnout?<\/p>\n
Hlavn\u00ed v\u00fdhodou zaveden\u00ed funk\u010dn\u00ed m\u011bny je podstatn\u00e1 eliminace realizovan\u00fdch a nerealizovan\u00fdch kurzov\u00fdch rozd\u00edl\u016f. Koncept ciz\u00edch m\u011bn a kurzov\u00fdch rozd\u00edl\u016f z\u016fst\u00e1v\u00e1 zachov\u00e1n. \u010cesk\u00e1 koruna se n\u00e1sledn\u011b chov\u00e1 jako ciz\u00ed m\u011bna. V p\u0159\u00edpad\u011b, \u017ee je \u00fa\u010detn\u00ed jednotka sou\u010d\u00e1st\u00ed mezin\u00e1rodn\u00ed skupiny, p\u0159edstavuje zaveden\u00ed stejn\u00e9 funk\u010dn\u00ed m\u011bny ve skupin\u011b velk\u00e9 zjednodu\u0161en\u00ed p\u0159\u00edpravy intern\u00edch skupinov\u00fdch reporting\u016f a konsolida\u010dn\u00edch z\u00e1v\u011brek. <\/p>\n
Na novelu Z\u00e1kona o \u00fa\u010detnictv\u00ed zat\u00edm ale p\u0159\u00edli\u0161 nereaguj\u00ed da\u0148ov\u00e9 p\u0159edpisy. Evidence pro \u00fa\u010dely DPH mus\u00ed b\u00fdt nad\u00e1le vedena v \u010desk\u00fdch korun\u00e1ch, DPH se plat\u00ed v \u010desk\u00fdch korun\u00e1ch, tak\u00e9 ostatn\u00ed dan\u011b se po\u010d\u00edtaj\u00ed a plat\u00ed v \u010desk\u00e9 m\u011bn\u011b (da\u0148 z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a pojistn\u00e9). <\/p>\n
P\u0159i v\u00fdpo\u010dtu dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob se bude vych\u00e1zet z v\u00fdsledku hospoda\u0159en\u00ed v ciz\u00ed m\u011bn\u011b. St\u00e1tn\u00ed spr\u00e1va zat\u00edm neumo\u017e\u0148uje formul\u00e1\u0159 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed vyplnit v ciz\u00ed m\u011bn\u011b, tak\u017ee se hodnoty p\u0159epo\u010dtou z\u00e1v\u011brkov\u00fdm kurzem \u010cNB na \u010desk\u00e9 koruny.<\/p>\n
Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob bude mo\u017en\u00e9 zaplatit v korun\u00e1ch nebo v ciz\u00ed m\u011bn\u011b. Nedoplatky nebo p\u0159eplatky z titulu kurzov\u00fdch rozd\u00edl\u016f nebudou vznikat, resp. nevznikne n\u00e1rok na jejich vr\u00e1cen\u00ed.<\/p>\n
P\u0159epo\u010det se nevyhne ani st\u00e1vaj\u00edc\u00edm limit\u016fm \/ krit\u00e9ri\u00edm. \u00da\u010detn\u00ed krit\u00e9ria uveden\u00e1 v \u010desk\u00e9 m\u011bn\u011b, nap\u0159. kategorizace \u00fa\u010detn\u00ed jednotky nebo limity pro povinn\u00fd audit se v p\u0159\u00edpad\u011b, \u017ee m\u011bnou \u00fa\u010detnictv\u00ed \u00fa\u010detn\u00ed jednotky nen\u00ed \u010desk\u00e1 m\u011bna, p\u0159epo\u010dtou kurzem devizov\u00e9ho trhu vyhl\u00e1\u0161en\u00fdm \u010cNB k m\u011bn\u011b \u00fa\u010detnictv\u00ed pro posledn\u00ed den bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n
Zdroj:\nhttps:\/\/www.mfcr.cz<\/p>\n","protected":false},"excerpt":{"rendered":"
\u00da\u010detn\u00ed jednotky maj\u00ed nov\u011b mo\u017enost v\u00e9st \u00fa\u010detnictv\u00ed v ciz\u00ed m\u011bn\u011b, je-li pro n\u011b tzv. funk\u010dn\u00ed m\u011bnou. Pro\u010d by se m\u011bla \u00fa\u010detn\u00ed jednotka pro zm\u011bnu m\u011bny rozhodnout?<\/p>\n","protected":false},"author":1,"featured_media":5465,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6810","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-czech"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6810","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=6810"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6810\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5465"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}