RADISSON SAS CARLTON HOTEL, BRATISLAVA
Introduction of
EURO in Slovakia –
Accounting and Tax
Aspects
September 29, 2008
INVITATION
Information Systems (1st part)
Lecturer: Alexander Mitro
Duration: 20 minutes
Content:
Practical experience with the project of
Euro-conversion and its risks
Euro and Accounting (2nd part)
Lecturer: Andrea Šikulová
Duration: 70 minutes
Content:
Accounting in 2008
Preparation of sufficient amount of euro
currency
Preparation of accounting documents
Conversion of Slovak crowns to euros,
methods of rounding
Financial statements as at December 31, 2008
Ordinary financial statements
Interim financial statements
Annual report
Translation of assets and liabilities
denominated in foreign currencies
Reconciliation procedures and archiving
Closing accounting entries
Introduction of EURO in
Slovakia – Accounting and
Tax Aspects
INVITATION
Date:
September 29, 2008
Time:
9.00 - 12.00 a.m. (registration will take place at 8.30 a.m.)
Place:
Radisson SAS Carlton Hotel, Bratislava
Language: English
Conversion methods for share capital
Conversion of securities
Accounting entries as at January 1, 2009
Opening of accounting books as at
January 1, 2009
Conversion of assets and liabilities to euro
Accounting in 2009 and preparation of financial
statements after January 1, 2009
Euro and Taxes (3rd part)
Lecturer: Miriam Patiová
Duration: 70 minutes
Content:
Decree of Ministry of Finance of Slovak
Republic No. 75/2008 Coll. and document
prepared by Ministry of Finance / Tax
Directorate of the Slovak Republic –
“Information in relation to changeover from
Slovak crowns to euros for tax, fees, customs
and accounting purposes”.
Changes in areas of taxes and fees
Changes in areas of taxes and fees
Rounding
Tax returns
Tax liabilities and payments after the
introduction of euro currency
Recalculation of taxes
Practical examples
Issues related to calculation of corporate
income tax for the calendar or financial year
ending before the date of introduction of the
euro (after the setting of the conversion