Mobirise v3.11.1


There are two global comprehensive sets of accounting principles and standards underlying the global accounting. These are historically older American accounting principles and standards of U.S. GAAP and International Accounting Standards (IAS / IFRS). It is the IFRS that reflects views and traditions of European states, their national approaches, including national regulators in financial accounting.

Starting in 2004, Slovakian national accounting is beginning an adjustment to gradual implementation of elements of the International Accounting Standards (IAS / IFRS). Since 2006, under the Accounting Act accounts all companies that meet size criteria specified in § 17 of the Accountancy Act, those whose securities are registered for example at the stock exchange, as well as banks, insurance, reinsurance, asset management companies, etc are compiled according to IFRS.

In relation of IAS / IFRS PARTNER AUDIT has a long theoretical and practical experience from which our clients can ensure the following services:

- Transformation of financial statements under IAS / IFRS

- Establishment of the individual as well as consolidated accounts under IAS / IFRS

- Audit of individual as well as consolidated accounts under IAS / IFRS

- Professional consultation and advice to clients reporting under IAS / IRS

- Organizing seminars and training on IAS / IFRS, according to the requirements and needs of clients

PARTNER AUDIT Company is involved also with IAS / IFRS, in relation of its publishing activities. Articles on the subject were periodically issued on monthly basis from Ing. Iveta Demcáková and Ing. Mária Cvecková in periodicals Dane a úctovníctvo (Taxes and Accounting) and Poradca (Advisor).