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Jiří Šimek
Audit Partner and Valuation Leading Partner - Prague, Czech Republic
Milan Prokopius
Managing Partner of Forvis Mazars in the Czech R. - Prague, Czech Republic
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Beyond the GAAP no.156 - June 2021
At the end of June, Hans Hoogervorst, Chair of the International Accounting Standards Board, has stepped down after a 10-year tenure. Andreas Barckow, who has previously served on several IFRS Foundation advisory bodies, has taken over for a first mandate as head of the IASB as of 1 July.
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Beyond the GAAP no.157 - July & August 2021
In mid-July, the European adoption process for IFRS 17 took a big step forward when the Accounting Regulatory Committee voted to endorse the new standard. EU endorsement is now expected in the fourth quarter of 2021.
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Beyond the GAAP no.158 - September 2021
While many were waiting, sometimes apprehensively, for the IASB's (tentative) decision on the reintroduction of goodwill amortisation, the Board held off at its September meeting, asking the staff to conduct further research on the subsequent accounting for goodwill.
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Beyond the GAAP no.159 - October 2021
At the end of October, the European Securities and Markets Authority (ESMA) published its common priorities at European level for the 2021 reporting period.
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Beyond the GAAP no.160 - November 2021
As 2021 approaches its close, we present our traditional year-end overview of the new standards and amendments applicable at 31 December. Once again, no major new standards have been published this year, but insurers should take note: the European Union has finally adopted IFRS 17 (with some tweaks) and it will come into effect from 1 January 2023. Early application is permitted.
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Beyond the GAAP no.161 - December 2021
As 2021 gives way to 2022, the Beyond the GAAP editorial team would like to wish you all the best for the coming year! We expect another busy year in terms of accounting news, with an obvious major development being the expected completion of the Primary Financial Statements project. However, the key focus of the year is likely to be the development of sustainability reporting standards.
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"Beyond the GAAP" Newsletter
The "Beyond the GAAP" newsletter is published by Mazars. The purpose of this newsletter is to keep readers informed of accounting developments.
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Mazars Payroll Newsletter 1/2022
Introducing the new issue of our Payroll Newsletter, in which we regularly inform you of news in the field and introduce current legislation, while you can also learn more about our seminars, webinars and other activities.
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Mazars Payroll Newsletter 1/2022
Introducing the new issue of our Payroll Newsletter, in which we regularly inform you of news in the field and introduce current legislation, while you can also learn more about our seminars, webinars and other activities.
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Responsible banking practices: benchmark study 2021
Financial institutions increasingly recognise that climate change and other environmental, social and corporate governance risks jeopardise the world’s economy and financial system.
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Chinese consumers in 2021: how priorities in lifestyle consumption are changing
China’s consumer market, second only to the US, is key to both domestic and international brands. While the buying behaviours of consumers in China have been well-documented, more recent shifts in consumer preferences in the wake of Covid-19 are less well-known. Our new study ‘Chinese consumers in 2021: how priorities in lifestyle consumption are changing’ seeks to investigate trends in buying behaviour that show a shift away from material goods towards more experiential spending.
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Mazars global study reveals most businesses are overconfident about their level of data maturity, 9.12.2021
Mazars, the international audit, tax and advisory firm, with research partner DataGalaxy, today announces the release of its first global study on data – The race to data maturity: Is your business as far ahead as you think? Over 1,100 business leaders from 21 countries, working in different size organisations in various industries and sectors participated in an online survey. The goal was to determine the self-assessed data maturity – or ‘fitness’ – of organisations and gauge how this self-assessment measured up to the actual programmes, processes and policies they have in place.
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Prosinec 2021
Mazars v médiích - Naši odborníci z oddělení auditu, daňového poradenství, účetního poradenství, znaleckého ústavu byli v prosinci roku 2021 citováni v následujících mediálních článcích a komentářích.
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iDNES.cz: O kolik se zvedne v roce 2022 paušální daň a dokdy o ni zažádat; 2.12.2021
Pro OSVČ s ročním příjmem do milionu korun, které nejsou plátci DPH, je dobrovolný vstup do režimu paušální daně možností, jak snížit povinnou daňovou administrativu na minimum. Jak vysoká bude měsíční paušální daň v příštím roce? Dokdy o ni noví zájemci mají požádat a co čeká letošní paušalisty?
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Blesk: Nechce vám šéf přidat? Chtějte výhody!; 30.11.2021
Ceny zboží i energií rostou, ale platy řady zaměstnanců zůstávají stejné. Pokud se právě vaše firma brání přidávání peněz, zkuste požádat o benefity.
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Novinky.cz: Zvýšení minimální mzdy dopadne i na daně; 30.11.2021
Lidé, kteří pobírají minimální mzdu, si od příštího roku polepší o tisíc korun. Její výše tak bude činit 16 200 korun měsíčně. Na druhou stranu je třeba počítat s tím, že zvýšení minimální mzdy například zdraží zdravotní pojištění osobám bez zdanitelných příjmů nebo zkomplikuje čerpání daňového bonusu.
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Aktuálně.cz: Dlouhá nemoc či karanténa mohou mít i plusy. Vyplacené vratky z daní budou rekordní; 30.11.2021
Zaměstnanci, kteří byli letos delší dobu nemocní, dostanou v příštím roce až několik tisíc korun jako vratku z daní. Stát jim vyplatí takzvanou slevu na poplatníka, kterou právě kvůli nemoci nemohli uplatnit v klasické mzdě. Výše vratky záleží mimo jiné na délce nemoci, vzhledem k pokračující pandemii koronaviru by mohlo jít o vysoké částky.
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12/2021
We would like to take this opportunity to send you the seventh issue of "Mazars Report: Economy and financial markets”, in which we follow the developments on the international and local markets for you on a quarterly basis.
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Doing M&A in Western Europe: Tax traps and structuring opportunities
6-12-2021 With its place in Europe and its integration in the EU, Western Europe tends to be less of a source of tax uncertainties. But conducting business in this area can be a challenge regarding tax environments which are not that similar.
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CEE Tax & Payroll Newsletter 2/2021
Through our updates, we highlight and share our views on the major changes that will impact the business models of our clients. Discover the most recent topics announced across Central and Eastern Europe that impact businesses on an international scale, such as:
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CEE Tax & Payroll Newsletter
Get a better overview of the most important changes in tax, labour, and payroll legislation in CEE and Central Asia.
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CEE Tax & Payroll Newstetter 1/2021
Get a better overview of the most important changes in tax, labour and payroll legislation in the CEE region. We summarised the news from Croatia, Czech republic, Hungary, Poland, Romania, Russia, Slovakia and Ukraine.
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The race to data maturity: is your business as far ahead as you think?
While most businesses understand the importance of data, few are truly able to transform it into a competitive advantage. So, what sets the successfully data-driven apart from the rest? The critical ingredient is data maturity. The higher an organisation’s level of data maturity, the better able they will be to leverage their data to create value and unlock a competitive advantage.
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Mazars monitors the latest tax trends in Central and Eastern European
The global pandemic induced several changes to the tax systems of countries in Central and Eastern Europe region. The CEE governments have decided not to heavily subsidize the economy through the tax system; substantial tax relief was only available in certain sectors. That said, the Covid recession has put a strain on the budget, which is expected to be compensated by more intensive tax audits.
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E15: Minimální mzda bude 16 200 korun. Co všechno to ovlivní?; 9.11.2021
Minimální měsíční mzda se pro rok 2022 zvyšuje na 16 200 korun, oproti letošnímu roku se tedy zvýší o 1000 korun. Zvýšení minimální mzdy však například zdražuje zdravotní pojištění osobám bez zdanitelných příjmů nebo ztěžuje čerpání daňového bonusu.