{"id":35160,"date":"2024-12-10T12:00:44","date_gmt":"2024-12-10T10:00:44","guid":{"rendered":"https:\/\/deveho.com\/?p=35160"},"modified":"2025-12-23T16:25:37","modified_gmt":"2025-12-23T14:25:37","slug":"modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025","status":"publish","type":"post","link":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/","title":{"rendered":"Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025?"},"content":{"rendered":"<br \/>\n<h2><\/h2>\n<p>Od 1. janu\u00e1ra 2025 nadobudne \u00fa\u010dinnos\u0165 nariadenie o moderniz\u00e1cii \u00fa\u010dtovnej z\u00e1vierky, \u010do povedie k viacer\u00fdm zmen\u00e1m v sp\u00f4sobe, ak\u00fdm franc\u00fazske spolo\u010dnosti prezentuj\u00fa svoje \u00fa\u010dtovn\u00edctvo. T\u00e1to reforma sa zameriava najm\u00e4 na zv\u00fd\u0161enie transparentnosti a spo\u013eahlivosti finan\u010dn\u00fdch inform\u00e1ci\u00ed a z\u00e1rove\u0148 na zjednodu\u0161enie a vyjasnenie \u00fa\u010dtovn\u00fdch \u0161tandardov.<\/p>\n<h3>Franc\u00fazsky org\u00e1n pre \u00fa\u010dtovn\u00e9 \u0161tandardy (ANC)<\/h3>\n<p><p><strong>Franc\u00fazsky org\u00e1n pre \u00fa\u010dtovn\u00e9 \u0161tandardy (Autorit\u00e9 des Normes Comptables \u2013 ANC)<\/strong> je organiz\u00e1cia zodpovedn\u00e1 za v\u00fdvoj a prisp\u00f4sobenie \u00fa\u010dtovn\u00fdch pravidiel vz\u0165ahuj\u00facich sa na v\u0161etky spolo\u010dnosti p\u00f4sobiace vo Franc\u00fazsku, \u010di u\u017e verejn\u00e9 alebo s\u00fakromn\u00e9. Od svojho vzniku v roku 2009 podporuje podniky pri uplat\u0148ovan\u00ed t\u00fdchto \u0161tandardov a prispieva k rozvoju medzin\u00e1rodn\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov. ANC zabezpe\u010duje, aby sa \u00fa\u010dtovn\u00e9 postupy vyv\u00edjali tak, aby odr\u00e1\u017eali hospod\u00e1rske a legislat\u00edvne zmeny. T\u00fdm, \u017ee ANC dohliada na v\u00fdvoj \u00fa\u010dtovn\u00fdch postupov v reakcii na hospod\u00e1rske a legislat\u00edvne zmeny, sna\u017e\u00ed sa zlep\u0161i\u0165 transparentnos\u0165, porovnate\u013enos\u0165 a relevantnos\u0165 finan\u010dn\u00fdch inform\u00e1ci\u00ed. To n\u00e1sledne u\u013eah\u010duje rozhodovanie investorom a regula\u010dn\u00fdm org\u00e1nom.<\/p>\n<p>Pr\u00edkladom tohto pr\u00edstupu je nariadenie 2022-06, ktor\u00e9 ANC prijalo 4. novembra 2022. Tento text, \u00fa\u010dinn\u00fd od 1. janu\u00e1ra 2025, zav\u00e1dza modernizovan\u00e9 finan\u010dn\u00e9 vykazovanie s tromi hlavn\u00fdmi cie\u013emi:<\/p>\n<ul>\n<li>\n<p data-path-to-node=\"2,0,0\">Zjednodu\u0161enie \u00fa\u010dtovn\u00fdch modelov na zv\u00fd\u0161enie porovnate\u013enosti;<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"2,1,0\">Podpora digitaliz\u00e1cie ro\u010dn\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok;<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"2,2,0\">Aktualiz\u00e1cia modelov \u00fa\u010dtovn\u00fdch z\u00e1vierok a \u00fa\u010dtovnej osnovy.<\/p>\n<\/li>\n<\/ul>\n<h3><red> Zru\u0161enie pre\u00fa\u010dtovania n\u00e1kladov <\/red><\/h3>\n<p><p><strong>Prevodov\u00fd \u00fa\u010det, podobne ako prefaktur\u00e1cia, zaznamen\u00e1va poistn\u00e9 n\u00e1hrady alebo od\u0161kodnenia, ktor\u00e9 kompenzuj\u00fa cel\u00fa alebo \u010das\u0165 u\u017e za\u00fa\u010dtovan\u00e9ho n\u00e1kladu. Hoci sa \u00fa\u010dtovn\u00edci na t\u00fato prax \u010dasto spoliehaj\u00fa, neodborn\u00edkom, ako s\u00fa bank\u00e1ri alebo riaditelia spolo\u010dnost\u00ed, to \u010dasto komplikuje \u010d\u00edtanie finan\u010dn\u00fdch dokumentov.<\/strong><\/p>\n<p>Hoci \u00fa\u010dtovn\u00edci tento postup be\u017ene vyu\u017e\u00edvaj\u00fa, s\u0165a\u017euje to zrozumite\u013enos\u0165 finan\u010dn\u00fdch v\u00fdkazov pre osoby mimo odboru. V d\u00f4sledku toho nariadenie ru\u0161\u00ed \u00fa\u010dty pre\u00fa\u010dtovania n\u00e1kladov (791, 796 a 797) s cie\u013eom zjednodu\u0161i\u0165 finan\u010dn\u00e9 vykazovanie.<\/p>\n<p>Tieto \u00fa\u010dty bud\u00fa nahraden\u00e9 v\u00fdnosov\u00fdmi \u00fa\u010dtami klasifikovan\u00fdmi pod\u013ea druhu tak, aby z\u00e1pis na strane \u201eDal\u201c mohol upravi\u0165 p\u00f4vodne za\u0165a\u017een\u00e9 \u00fa\u010dty:<\/p>\n<ul>\n<li>\n<p data-path-to-node=\"3,0,0\"><b data-path-to-node=\"3,0,0\" data-index-in-node=\"0\">\u00da\u010det 649:<\/b> pre refund\u00e1cie s\u00favisiace s person\u00e1lnymi n\u00e1kladmi;<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"3,1,0\"><b data-path-to-node=\"3,1,0\" data-index-in-node=\"0\">\u00da\u010det 7587:<\/b> pre poistn\u00e9 n\u00e1hrady;<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"3,2,0\"><b data-path-to-node=\"3,2,0\" data-index-in-node=\"0\">\u00da\u010det 708:<\/b> pre r\u00f4zne prefaktur\u00e1cie.<\/p>\n<\/li>\n<\/ul>\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-8 text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"2ed35107-47f0-4ea9-997b-5f21844a6b59\" data-message-model-slug=\"gpt-4o\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<h5>T\u00e1to reforma bude ma\u0165 pre spolo\u010dnosti tri k\u013e\u00fa\u010dov\u00e9 d\u00f4sledky:<\/h5>\n<ul>\n<li>\n<p data-path-to-node=\"5,0,0\"><b data-path-to-node=\"5,0,0\" data-index-in-node=\"0\">Nov\u00e9 odborn\u00e9 postupy:<\/b> \u00da\u010dtovn\u00e9 t\u00edmy bud\u00fa musie\u0165 tieto zmeny za\u010dleni\u0165 do svojich pracovn\u00fdch postupov.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,1,0\"><b data-path-to-node=\"5,1,0\" data-index-in-node=\"0\">Anticipa\u010dn\u00e1 finan\u010dn\u00e1 anal\u00fdza:<\/b> Podniky musia revidova\u0165 svoje met\u00f3dy porovn\u00e1vania a anal\u00fdzy v\u00fdkazov ziskov a str\u00e1t.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,2,0\"><b data-path-to-node=\"5,2,0\" data-index-in-node=\"0\">Od\u00f4vodnenie rozdielov:<\/b> Spolo\u010dnosti bud\u00fa musie\u0165 vysvetli\u0165 v\u00fdznamn\u00e9 rozdiely v pr\u00edlohe k \u00fa\u010dtovnej z\u00e1vierke.<\/p>\n<\/li>\n<\/ul>\n<h5>Praktick\u00fd pr\u00edklad:<\/h5>\n<p>V pr\u00edpade poistnej n\u00e1hrady nahrad\u00ed nasleduj\u00faci z\u00e1pis ten, ktor\u00fd sa p\u00f4vodne \u00fa\u010dtoval na \u00fa\u010det pre\u00fa\u010dtovania n\u00e1kladov:<\/p>\n<ul>\n<li><b data-path-to-node=\"7,0,0\" data-index-in-node=\"0\">P\u00f4vodn\u00fd postup:<\/b> Z\u00e1pis na \u0165archu (M\u00e1 da\u0165) n\u00e1kladov\u00e9ho \u00fa\u010dtu a z\u00e1pis v prospech (Dal) \u00fa\u010dtu <b data-path-to-node=\"7,0,0\" data-index-in-node=\"88\">791 \u2013 Pre\u00fa\u010dtovanie prev\u00e1dzkov\u00fdch n\u00e1kladov<\/b>.<\/li>\n<li><b data-path-to-node=\"7,1,0\" data-index-in-node=\"0\">Nov\u00fd postup:<\/b> Z\u00e1pis na \u0165archu (M\u00e1 da\u0165) n\u00e1kladov\u00e9ho \u00fa\u010dtu a z\u00e1pis v prospech (Dal) \u00fa\u010dtu <b data-path-to-node=\"7,1,0\" data-index-in-node=\"85\">7587 \u2013 Poistn\u00e9 n\u00e1hrady<\/b>.<\/li>\n<\/ul>\n<h5>Dopad na X3<\/h5>\n<p>Nie s\u00fa pl\u00e1novan\u00e9 \u017eiadne z\u00e1sadn\u00e9 zmeny.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3><red>Reforma mimoriadneho v\u00fdsledku<\/red><\/h3>\n<p><p><span class=\"\">Nariadenie zav\u00e1dza kompletn\u00fa rev\u00edziu konceptu mimoriadnych polo\u017eiek,<\/span><span class=\"\"> pri\u010dom prij\u00edma pr\u00edsnej\u0161iu defin\u00edciu a podporuje relevantnej\u0161ie finan\u010dn\u00e9 inform\u00e1cie.<\/span><span class=\"\"> T\u00e1to zmena predstavuje zos\u00faladenie Franc\u00fazska s medzin\u00e1rodnou osved\u010denou praxou.<\/span><\/p>\n<h4>Nov\u00e1 defin\u00edcia mimoriadnych polo\u017eiek<\/h4>\n<p>Odteraz, aby sa v\u00fdnos alebo n\u00e1klad mohol klasifikova\u0165 ako \u201emimoriadna polo\u017eka\u201c, mus\u00ed vypl\u00fdva\u0165 v\u00fdlu\u010dne z udalosti, ktor\u00e1 je <b data-path-to-node=\"2\" data-index-in-node=\"123\">v\u00fdznamn\u00e1<\/b> aj <b data-path-to-node=\"2\" data-index-in-node=\"135\">neobvykl\u00e1<\/b>. V opa\u010dnom pr\u00edpade bud\u00fa tieto polo\u017eky zahrnut\u00e9 do be\u017en\u00fdch prev\u00e1dzkov\u00fdch v\u00fdsledkov.<\/p>\n<ul>\n<li><b data-path-to-node=\"3,0,0\" data-index-in-node=\"0\">Re\u0161trikt\u00edvny pr\u00edstup:<\/b> Zahrnut\u00e9 s\u00fa len skuto\u010dne v\u00fdznamn\u00e9 a neobvykl\u00e9 udalosti.<\/li>\n<li><b data-path-to-node=\"3,1,0\" data-index-in-node=\"0\">Zachovan\u00e9 \u00fa\u010dty:<\/b> \u00da\u010dty 672\/772 (n\u00e1klady a v\u00fdnosy s\u00favisiace s minul\u00fdmi obdobiami) a 678\/778 (ostatn\u00e9 mimoriadne n\u00e1klady a v\u00fdnosy) zostan\u00fa jedin\u00fdmi \u00fa\u010dtami v tejto kateg\u00f3rii.<\/li>\n<\/ul>\n<h4>Medzin\u00e1rodn\u00e9 zos\u00faladenie a praktick\u00e9 d\u00f4sledky<\/h4>\n<p>T\u00e1to reforma pribli\u017euje franc\u00fazske postupy k medzin\u00e1rodn\u00fdm \u0161tandardom, m\u00e1 v\u0161ak v\u00fdznamn\u00e9 d\u00f4sledky:<\/p>\n<ul>\n<li>\n<p data-path-to-node=\"6,0,0\"><b data-path-to-node=\"6,0,0\" data-index-in-node=\"0\">Nov\u00e9 odborn\u00e9 postupy:<\/b> \u00da\u010dtovn\u00e9 t\u00edmy bud\u00fa musie\u0165 tieto zmeny za\u010dleni\u0165 do svojich pracovn\u00fdch met\u00f3d.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"6,1,0\"><b data-path-to-node=\"6,1,0\" data-index-in-node=\"0\">Revidovan\u00e9 finan\u010dn\u00e9 anal\u00fdzy:<\/b> Porovn\u00e1vanie v\u00fdkazov ziskov a str\u00e1t si bude vy\u017eadova\u0165 zv\u00fd\u0161en\u00fa mieru predv\u00eddania.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"6,2,0\"><b data-path-to-node=\"6,2,0\" data-index-in-node=\"0\">Vysvetlenie rozdielov:<\/b> V\u00fdznamn\u00e9 rozdiely musia by\u0165 podrobne vysvetlen\u00e9 v pr\u00edloh\u00e1ch k \u00fa\u010dtovnej z\u00e1vierke.<\/p>\n<\/li>\n<\/ul>\n<h4>Zmeny v \u00fa\u010dtovan\u00ed dlhodob\u00e9ho majetku<\/h4>\n<p>Jedn\u00fdm z hlavn\u00fdch d\u00f4sledkov je rev\u00edzia sch\u00e9m \u00fa\u010dtovania dlhodob\u00e9ho majetku, najm\u00e4 zru\u0161en\u00edm \u00fa\u010dtov 675 a 775. Spolo\u010dnosti teraz musia pou\u017e\u00edva\u0165 vyhraden\u00e9 \u00fa\u010dty, ako napr\u00edklad 657 a 757 pre nehmotn\u00fd a hmotn\u00fd majetok.<\/p>\n<ul>\n<li>\n<p data-path-to-node=\"9,0,0\"><b data-path-to-node=\"9,0,0\" data-index-in-node=\"0\">657 a 757:<\/b> Pre nehmotn\u00fd a hmotn\u00fd majetok.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"9,1,0\"><b data-path-to-node=\"9,1,0\" data-index-in-node=\"0\">667 a 767:<\/b> Pre finan\u010dn\u00fd majetok.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"9,2,0\"><b data-path-to-node=\"9,2,0\" data-index-in-node=\"0\">747:<\/b> Nahr\u00e1dza \u00fa\u010det 777 pri spr\u00e1ve investi\u010dn\u00fdch grantov (dot\u00e1ci\u00ed).<\/p>\n<\/li>\n<\/ul>\n<h5>Pr\u00edklady aktualizovan\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1pisov:<\/h5>\n<ul>\n<li>\n<p data-start=\"0\" data-end=\"107\"><strong data-start=\"0\" data-end=\"18\">P\u00f4vodn\u00e1 met\u00f3da<\/strong><\/p>\n<ul>\n<li>\n<p data-start=\"0\" data-end=\"107\">Pr\u00edjem z vyradenia majetku: 775<\/p>\n<\/li>\n<li>\n<p data-start=\"0\" data-end=\"107\">Zostatkov\u00e1 \u00fa\u010dtovn\u00e1 hodnota vyraden\u00e9ho majetku: 675<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong data-start=\"109\" data-end=\"124\">Nov\u00e1 met\u00f3da<\/strong><br data-start=\"124\" data-end=\"127\" \/>\n<ul>\n<li>Pr\u00edjem z vyradenia majetku: 757<\/li>\n<li>Zostatkov\u00e1 \u00fa\u010dtovn\u00e1 hodnota vyraden\u00e9ho majetku: 657<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"14\">Dopad na X3:<\/h3>\n<p>Zmeny v \u00fa\u010dtovn\u00fdch sch\u00e9mach pre majetok musia by\u0165 integrovan\u00e9 do nov\u00fdch odborn\u00fdch rut\u00edn, najm\u00e4 v s\u00favislosti so zru\u0161en\u00edm \u00fa\u010dtov 675 a 775.<\/p>\n<p>Vyradenie majetku sa teraz mus\u00ed \u00fa\u010dtova\u0165 na nov\u00fdch vyhraden\u00fdch \u00fa\u010dtoch:<strong> 657 a 757<\/strong> (nehmotn\u00fd a hmotn\u00fd majetok) alebo <strong>667 a 767<\/strong> (finan\u010dn\u00fd majetok).<\/p>\n<p>\u00da\u010det <strong>777<\/strong> je nahraden\u00fd \u00fa\u010dtom <b data-path-to-node=\"15,2,0\" data-index-in-node=\"28\">747<\/b> (\u201ePodiel investi\u010dn\u00fdch grantov preveden\u00fdch do v\u00fdkazu ziskov a str\u00e1t\u201c).<\/p>\n<\/p>\n<h3><red>Zjednodu\u0161enie \u0161tandardov finan\u010dn\u00e9ho vykazovania<\/red><\/h3>\n<p><p><strong><span class=\"\">Reforma zjednodu\u0161uje a \u0161tandardizuje prezent\u00e1ciu \u00fa\u010dtovn\u00fdch z\u00e1vierok a zav\u00e1dza z\u00e1sadn\u00e9 zmeny v ich \u0161trukt\u00fare.<\/span><span class=\"\"> Odteraz:<\/span><\/strong><\/p>\n<ul>\n<li>ANC zav\u00e1dza jednotn\u00fd tabu\u013ekov\u00fd form\u00e1t s\u00favahy, prezentovan\u00fd pred rozdelen\u00edm zisku.<\/li>\n<li>V\u00fdkaz<strong> ziskov a str\u00e1t<\/strong> prijme jednotn\u00fd line\u00e1rny form\u00e1t.<\/li>\n<\/ul>\n<p>Tieto nov\u00e9 form\u00e1ty poskytuj\u00fa podrobnej\u0161iu a jasnej\u0161iu \u0161trukt\u00faru, \u010do umo\u017e\u0148uje lep\u0161ie pochopenie finan\u010dn\u00fdch inform\u00e1ci\u00ed.<\/p>\n<p>Pr\u00edlohy k \u00fa\u010dtovnej z\u00e1vierke boli tie\u017e reorganizovan\u00e9 okolo \u0161tandardizovan\u00fdch tabuliek, \u010do u\u013eah\u010duje pr\u00edstup k \u00fadajom a orient\u00e1ciu medzi \u00fa\u010dtami a pr\u00edlohami. Tieto zmeny maj\u00fa za cie\u013e urobi\u0165 \u00fa\u010dtovn\u00e9 z\u00e1vierky \u010ditate\u013enej\u0161\u00edmi, transparentnej\u0161\u00edmi a zrozumite\u013enej\u0161\u00edmi. Pom\u00f4\u017eu tie\u017e zlep\u0161i\u0165 strategick\u00e9 rozhodovanie a finan\u010dn\u00fa d\u00f4veryhodnos\u0165 spolo\u010dnost\u00ed v o\u010diach tret\u00edch str\u00e1n.<\/p>\n<h4>Zmeny v \u00fa\u010dtovn\u00fdch z\u00e1vierkach<\/h4>\n<p>Rozmanitos\u0165 existuj\u00facich r\u00e1mcov a postupn\u00e9 zav\u00e1dzanie nov\u00fdch form\u00e1tov skomplikovali ich pou\u017e\u00edvanie. Pre zjednodu\u0161enie sa teraz ponechaj\u00fa len dva modely:<\/p>\n<ul>\n<li><b data-path-to-node=\"5,0,0\" data-index-in-node=\"0\">S\u00favaha:<\/b> Tabu\u013ekov\u00fd model (pred rozdelen\u00edm zisku).<\/li>\n<li><b data-path-to-node=\"5,1,0\" data-index-in-node=\"0\">V\u00fdkaz ziskov a str\u00e1t:<\/b> Line\u00e1rny model.<\/li>\n<\/ul>\n<h5>K\u013e\u00fa\u010dov\u00e9 ciele:<\/h5>\n<ul>\n<li>\n<p data-path-to-node=\"7,0,0\">U\u013eah\u010di\u0165 pochopenie a porovnanie medzi spolo\u010dnos\u0165ami.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,1,0\">Zjednodu\u0161i\u0165 zostavovanie \u00fa\u010dtovn\u00fdch z\u00e1vierok.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,2,0\">Prisp\u00f4sobi\u0165 form\u00e1ty v\u00fdstupov pre da\u0148ov\u00e9 priznania.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,3,0\">Aktualizova\u0165 da\u0148ov\u00e9 bal\u00edky pre fi\u0161k\u00e1lny rok 2026.<\/p>\n<\/li>\n<\/ul>\n<h5>Zru\u0161en\u00e9 prvky:<\/h5>\n<ul>\n<li>\n<p data-path-to-node=\"9,0,0\">Modely s\u00favah prezentovan\u00e9 v line\u00e1rnom form\u00e1te a po rozdelen\u00ed zisku.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"9,1,0\">Modely spojen\u00e9 s tzv. \u201erozvinut\u00fdm syst\u00e9mom\u201c<\/p>\n<\/li>\n<\/ul>\n<h4>Zmeny v pr\u00edlohe<\/h4>\n<p>Pr\u00edloha k \u00fa\u010dtovnej z\u00e1vierke sa vyv\u00edja smerom k \u0161tandardizovanej prezent\u00e1cii prisp\u00f4sobenej typu spolo\u010dnosti (ve\u013ekos\u0165, pr\u00e1vna forma at\u010f.). Cie\u013eom t\u00fdchto zmien je harmonizova\u0165 prezent\u00e1ciu a inform\u00e1cie prostredn\u00edctvom:<\/p>\n<ul>\n<li>Zavedenia <b data-path-to-node=\"12,0,0\" data-index-in-node=\"10\">\u0161tandardizovan\u00fdch tabuliek<\/b>, vr\u00e1tane v\u00fdkazu cash flow a tabuliek financovania.<\/li>\n<li>Doplnenia <b data-path-to-node=\"12,1,0\" data-index-in-node=\"10\">nov\u00fdch povinn\u00fdch zverejnen\u00ed<\/b>, prisp\u00f4soben\u00fdch ve\u013ekosti a statusu spolo\u010dnosti.<\/li>\n<li>Prisp\u00f4sobenia softv\u00e9ru na spracovanie <strong>da\u0148ov\u00fdch priznan\u00ed<\/strong> tak, aby sp\u013a\u0148al tieto nov\u00e9 po\u017eiadavky.<\/li>\n<\/ul>\n<h5>Dopad na X3<\/h5>\n<p>Nepredpokladaj\u00fa sa \u017eiadne z\u00e1sadn\u00e9 zmeny.<\/p>\n<h5>Dopad na ostatn\u00e9 produkty:<\/h5>\n<ul>\n<li><b data-path-to-node=\"16,0,0\" data-index-in-node=\"0\">Potenci\u00e1lny dopad na Business Intelligence (BI):<\/b> \u0160tandardizovan\u00e9 tabu\u013eky a nov\u00e9 form\u00e1ty si m\u00f4\u017eu vy\u017eiada\u0165 \u00fapravy.<\/li>\n<li><b data-path-to-node=\"16,1,0\" data-index-in-node=\"0\">Prisp\u00f4sobenie rie\u0161en\u00ed pre da\u0148ov\u00e9 priznania:<\/b> Softv\u00e9r bude musie\u0165 integrova\u0165 nov\u00e9 \u0161trukt\u00fary a po\u017eiadavky.<\/li>\n<\/ul>\n<h3><red> Zjednodu\u0161enie a harmoniz\u00e1cia \u00fa\u010dtovnej osnovy <\/red><\/h3>\n<p><p><strong><span class=\"\">Nov\u00e9 nariadenie prin\u00e1\u0161a v\u00fdrazn\u00e9 zn\u00ed\u017eenie po\u010dtu \u00fa\u010dtov v \u00fa\u010dtovnej osnove o takmer 20 %,<\/span><span class=\"\"> \u010d\u00edm zjednodu\u0161uje klasifik\u00e1ciu \u00fa\u010dtovn\u00fdch transakci\u00ed.<\/span><span class=\"\"> Z\u00e1rove\u0148 sa vyjasnilo nieko\u013eko pravidiel,<\/span><span class=\"\"> najm\u00e4 tie,<\/span><span class=\"\"> ktor\u00e9 sa t\u00fdkaj\u00fa vykazovania n\u00e1kladov bud\u00facich obdob\u00ed a \u00fa\u010dtovania z\u00e1sob.<\/span><\/strong><\/p>\n<h4>Rozl\u00ed\u0161enie medzi povinn\u00fdmi a informat\u00edvnymi tabu\u013ekami<\/h4>\n<p>Reforma vytv\u00e1ra jasn\u00e9 rozl\u00ed\u0161enie medzi dvoma typmi finan\u010dn\u00fdch tabuliek (v\u00fdkazov) s cie\u013eom lep\u0161ie \u0161trukt\u00farova\u0165 finan\u010dn\u00e9 inform\u00e1cie:<\/p>\n<ul>\n<li>\n<p data-path-to-node=\"3,0,0\"><b data-path-to-node=\"3,0,0\" data-index-in-node=\"0\">Povinn\u00e9 tabu\u013eky:<\/b> Vy\u017eadovan\u00e9 z\u00e1konom a prezentovan\u00e9 \u0161tandardn\u00fdm p\u00edsmom.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"3,1,0\"><b data-path-to-node=\"3,1,0\" data-index-in-node=\"0\">Informat\u00edvne (indikat\u00edvne) tabu\u013eky:<\/b> Volite\u013en\u00e9, ako napr\u00edklad v\u00fdkaz cash flow, prezentovan\u00e9 kurz\u00edvou.<\/p>\n<\/li>\n<\/ul>\n<p>T\u00e1to \u0161trukt\u00fara je v s\u00falade s medzin\u00e1rodn\u00fdmi \u0161tandardmi, \u010do u\u013eah\u010duje obchodn\u00fa a finan\u010dn\u00fa v\u00fdmenu so zahrani\u010dn\u00fdmi partnermi a posil\u0148uje konzistentnos\u0165 \u00fa\u010dtovn\u00fdch postupov.<\/p>\n<h4>\u0160tandardiz\u00e1cia \u00fa\u010dtovnej osnovy<\/h4>\n<p>Rozmanitos\u0165 \u00fa\u010dtovn\u00fdch r\u00e1mcov (z\u00e1kladn\u00fd, skr\u00e1ten\u00fd, roz\u0161\u00edren\u00fd) viedla k nekonzistentnosti pri zostavovan\u00ed \u00fa\u010dtovn\u00fdch z\u00e1vierok. Nov\u00e9 nariadenie zjednocuje tieto r\u00e1mce do jedinej \u00fa\u010dtovnej osnovy, pri\u010dom rozli\u0161uje medzi povinn\u00fdmi a volite\u013en\u00fdmi \u00fa\u010dtami.<\/p>\n<h5>Praktick\u00e9 dopady:<\/h5>\n<ul>\n<li>\n<p data-path-to-node=\"8,0,0\">Vytvorenie nov\u00fdch \u00fa\u010dtov a podkateg\u00f3ri\u00ed na z\u00e1klade \u0161pecifick\u00fdch potrieb.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,1,0\">Deaktiv\u00e1cia (um\u0155tvenie) zastaran\u00fdch \u00fa\u010dtov.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,2,0\">Pre\u00fa\u010dtovanie z\u00e1pisov na nov\u00e9 \u00fa\u010dty.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,3,0\">Zmeny v odborn\u00fdch postupoch vy\u017eaduj\u00face za\u0161kolenie a adapt\u00e1ciu.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,4,0\">Aktualiz\u00e1cia n\u00e1strojov: \u0161abl\u00f3ny \u00fa\u010dtovn\u00fdch z\u00e1vierok, da\u0148ov\u00e9 bal\u00edky, s\u00favahy, v\u00fdkazy ziskov a str\u00e1t a syst\u00e9my Business Intelligence (BI).<\/p>\n<\/li>\n<\/ul>\n<h4>Zru\u0161enie \u00fa\u010dtov 400 \/ 410<\/h4>\n<p>\u00da\u010dty <b data-path-to-node=\"10\" data-index-in-node=\"5\">400<\/b> (v\u0161eobecn\u00ed dod\u00e1vatelia) a <b data-path-to-node=\"10\" data-index-in-node=\"35\">410<\/b> (v\u0161eobecn\u00ed odberatelia) bud\u00fa zru\u0161en\u00e9 s cie\u013eom harmonizova\u0165 \u00fa\u010dtovn\u00fa osnovu s postupmi skr\u00e1ten\u00e9ho syst\u00e9mu.<\/p>\n<h5>Po\u017eadovan\u00e9 kroky:<\/h5>\n<ul>\n<li>\n<p data-path-to-node=\"12,0,0\">Preklasifikovanie po\u010diato\u010dn\u00fdch stavov na \u0161tandardizovan\u00e9 \u00fa\u010dty <b data-path-to-node=\"12,0,0\" data-index-in-node=\"62\">401<\/b> (dod\u00e1vatelia) a <b data-path-to-node=\"12,0,0\" data-index-in-node=\"82\">411<\/b> (odberatelia).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,1,0\">Aktualiz\u00e1cia priraden\u00fdch s\u00fahrnn\u00fdch (kolekt\u00edvnych) \u00fa\u010dtov pod\u013ea ich konkr\u00e9tneho pou\u017eitia.<\/p>\n<\/li>\n<\/ul>\n<p>Cie\u013eom tejto reformy je zjednodu\u0161i\u0165 spr\u00e1vu dod\u00e1vate\u013esk\u00fdch a odberate\u013esk\u00fdch \u00fa\u010dtov, zn\u00ed\u017ei\u0165 komplexnos\u0165 s\u00favisiacu s viacer\u00fdmi r\u00e1mcami a \u0161tandardizova\u0165 ich uplat\u0148ovanie vo v\u0161etk\u00fdch \u00fa\u010dtovn\u00fdch syst\u00e9moch.<\/p>\n<h5>Pr\u00edklady eliminovan\u00fdch s\u00favahov\u00fdch \u00fa\u010dtov<\/h5>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35082 size-full\" src=\"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png\" alt=\"Modernising financial statements : Balance sheet accounts deleted, examples\" width=\"410\" height=\"232\" srcset=\"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png 410w, https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples-300x170.png 300w, https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples-150x85.png 150w\" sizes=\"(max-width: 410px) 100vw, 410px\" \/><\/p>\n<h4>Povinn\u00e9 a volite\u013en\u00e9 s\u00favahov\u00e9 \u00fa\u010dty<\/h4>\n<p>Reforma zav\u00e1dza jasn\u00e9 rozl\u00ed\u0161enie medzi <strong>povinn\u00fdmi <\/strong>a <strong>volite\u013en\u00fdmi \u00fa\u010dtami:<\/strong><\/p>\n<ul>\n<li><b data-path-to-node=\"17,0,0\" data-index-in-node=\"0\">Povinn\u00e9 \u00fa\u010dty:<\/b> Tieto \u00fa\u010dty sa musia pou\u017e\u00edva\u0165 v s\u00falade s platn\u00fdmi regula\u010dn\u00fdmi normami.<\/li>\n<li><b data-path-to-node=\"17,1,0\" data-index-in-node=\"0\">Volite\u013en\u00e9 \u00fa\u010dty:<\/b> Spolo\u010dnosti m\u00f4\u017eu spresni\u0165 svoj \u00fa\u010dtovn\u00fd pl\u00e1n vytvoren\u00edm \u0161pecifick\u00fdch podtried prisp\u00f4soben\u00fdch ich prev\u00e1dzkov\u00fdm potreb\u00e1m, pri\u010dom zostan\u00fa v r\u00e1mci v\u0161eobecnej \u0161trukt\u00fary \u00fa\u010dtovnej osnovy.<\/li>\n<\/ul>\n<p>T\u00e1to flexibilita umo\u017e\u0148uje prisp\u00f4sobenie po\u017eiadavk\u00e1m konkr\u00e9tneho odvetvia pri zachovan\u00ed \u0161tandardizovan\u00e9ho z\u00e1kladu.<\/p>\n<h5>Dopad na X3<\/h5>\n<p>Implement\u00e1cia t\u00fdchto zmien v softv\u00e9ri Sage X3 si vy\u017eaduje nieko\u013eko \u00faprav:<\/p>\n<ul>\n<li>\n<p data-path-to-node=\"22,0,0\"><b data-path-to-node=\"22,0,0\" data-index-in-node=\"0\">Vytvorenie nov\u00fdch \u00fa\u010dtov:<\/b> Spolo\u010dnosti bud\u00fa musie\u0165 vytvori\u0165 nov\u00e9 \u00fa\u010dty, integrova\u0165 tie povinn\u00e9 a v\u0161etky po\u017eadovan\u00e9 podtriedy.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"22,1,0\"><b data-path-to-node=\"22,1,0\" data-index-in-node=\"0\">Deaktiv\u00e1cia ur\u010dit\u00fdch \u00fa\u010dtov:<\/b> Niektor\u00e9 \u00fa\u010dty bud\u00fa v s\u00falade s po\u017eiadavkami reformy vyraden\u00e9 z pou\u017e\u00edvania.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"22,2,0\"><b data-path-to-node=\"22,2,0\" data-index-in-node=\"0\">Prevod \u00fa\u010dtovn\u00fdch z\u00e1pisov:<\/b> \u00da\u010dtovn\u00e9 z\u00e1pisy musia by\u0165 preklasifikovan\u00e9 na novo definovan\u00e9 \u00fa\u010dty.<\/p>\n<\/li>\n<\/ul>\n<p>Tieto zmeny si vy\u017eiadaj\u00fa aktualiz\u00e1ciu \u00fa\u010dtovn\u00fdch konfigur\u00e1ci\u00ed a podporu t\u00edmov, aby sa zabezpe\u010dil hladk\u00fd prechod v s\u00falade s predpismi.<\/p>\n<\/p>\n<h3><red> Ako zabezpe\u010d\u00edte s\u00falad s nov\u00fdmi predpismi? <\/red><\/h3>\n<p><p data-path-to-node=\"0\">Nov\u00e9 \u00fa\u010dtovn\u00e9 \u0161tandardy z\u00e1sadne zmenia obchodn\u00fa prax. Na zabezpe\u010denie hladk\u00e9ho prechodu a optim\u00e1lneho s\u00faladu s predpismi je strategickou vo\u013ebou pou\u017eitie integrovan\u00e9ho rie\u0161enia pre spr\u00e1vu \u00fa\u010dtovn\u00edctva, ak\u00fdm je napr\u00edklad Sage Fiscalit\u00e9.<\/p>\n<p data-path-to-node=\"1\">\n<p>Tieto n\u00e1stroje pon\u00fakaj\u00fa funkcionality prisp\u00f4soben\u00e9 aktu\u00e1lnym \u00fa\u010dtovn\u00fdm a da\u0148ov\u00fdm po\u017eiadavk\u00e1m, \u010d\u00edm u\u013eah\u010duj\u00fa aktualiz\u00e1ciu \u00fa\u010dtovnej osnovy a zostavovanie \u00fa\u010dtovn\u00fdch z\u00e1vierok.<\/p>\n<h5>Chceli by ste sa dozvedie\u0165 viac o Sage Fiscalit\u00e9?<\/h5>\n<p>Stiahnite si z\u00e1znam z n\u00e1\u0161ho \u0161pecializovan\u00e9ho webin\u00e1ra! (FR replay) Pre viac inform\u00e1ci\u00ed <a href=\"https:\/\/deveho.com\/replay-webinar-sage-fiscalite\/\">kliknite sem.<\/a><\/p>\n<\/p>\n<h3>Summary<\/h3>\n<p><p>Na z\u00e1ver mo\u017eno poveda\u0165, \u017ee implement\u00e1cia nariadenia o moderniz\u00e1cii \u00fa\u010dtovnej z\u00e1vierky od 1. janu\u00e1ra 2025 bude pre franc\u00fazske spolo\u010dnosti v\u00fdznamn\u00fdm m\u00ed\u013enikom, ktor\u00fd prinesie zjednodu\u0161enie a harmoniz\u00e1ciu \u00fa\u010dtovn\u00fdch postupov. Cie\u013eom tejto reformy je u\u013eah\u010di\u0165 porovn\u00e1vanie \u00fa\u010dtovn\u00fdch z\u00e1vierok, podpori\u0165 digitaliz\u00e1ciu a aktualizova\u0165 \u00fa\u010dtovn\u00e9 modely pri s\u00fa\u010dasnom zv\u00fd\u0161en\u00ed transparentnosti a spo\u013eahlivosti finan\u010dn\u00fdch inform\u00e1ci\u00ed.<\/p>\n<h5>Zhrnutie hlavn\u00fdch zmien \u00fa\u010dtovnej reformy \u00fa\u010dinnej od 1. janu\u00e1ra 2025:<\/h5>\n<ol>\n<li>\n<p data-path-to-node=\"0\"><b data-path-to-node=\"0\" data-index-in-node=\"0\">Zjednodu\u0161enie \u00fa\u010dtovn\u00fdch modelov:<\/b> S\u00favaha a v\u00fdkaz ziskov a str\u00e1t prijm\u00fa jednotn\u00fd form\u00e1t, a to tabu\u013ekov\u00fd (s\u00favaha), respekt\u00edve line\u00e1rny (v\u00fdkaz ziskov a str\u00e1t).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"0\"><b data-path-to-node=\"1\" data-index-in-node=\"0\">Zru\u0161enie niektor\u00fdch \u00fa\u010dtov:<\/b> Prevodov\u00e9 \u00fa\u010dty a hlavn\u00e9 \u00fa\u010dty dod\u00e1vate\u013eov\/odberate\u013eov (400\/410) bud\u00fa zru\u0161en\u00e9 a nahraden\u00e9 \u0161tandardizovan\u00fdmi \u00fa\u010dtami.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"0\"><b data-path-to-node=\"2\" data-index-in-node=\"0\">Rev\u00edzia mimoriadnych polo\u017eiek:<\/b> Iba v\u00fdznamn\u00e9 a neobvykl\u00e9 udalosti bud\u00fa klasifikovan\u00e9 ako mimoriadne, pri\u010dom sa zachov\u00e1 nieko\u013eko \u0161pecifick\u00fdch \u00fa\u010dtov.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"0\"><b data-path-to-node=\"3\" data-index-in-node=\"0\">Zmeny v \u00fa\u010dtoch majetku:<\/b> Star\u00e9 \u00fa\u010dty majetku bud\u00fa nahraden\u00e9 nov\u00fdmi \u00fa\u010dtami ur\u010den\u00fdmi pre tieto transakcie.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"0\"><b data-path-to-node=\"4\" data-index-in-node=\"0\">Nov\u00e9 \u0161tandardizovan\u00e9 tabu\u013eky v pr\u00edlohe:<\/b> Pr\u00edloha k \u00fa\u010dtovnej z\u00e1vierke bude vyu\u017e\u00edva\u0165 \u0161tandardizovan\u00e9 tabu\u013eky so \u0161pecifick\u00fdmi po\u017eiadavkami pod\u013ea ve\u013ekosti a povahy spolo\u010dnosti.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"0\"><b data-path-to-node=\"5\" data-index-in-node=\"0\">Zjednodu\u0161enie \u00fa\u010dtovnej osnovy:<\/b> \u00da\u010dtovn\u00e1 osnova sa zredukuje o takmer 20 % s jasn\u00fdm rozl\u00ed\u0161en\u00edm medzi povinn\u00fdmi a volite\u013en\u00fdmi \u00fa\u010dtami, \u010do umo\u017en\u00ed v\u00e4\u010d\u0161iu flexibilitu.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"0\"><b data-path-to-node=\"6\" data-index-in-node=\"0\">Zos\u00faladenie s medzin\u00e1rodn\u00fdmi \u0161tandardmi:<\/b> Nariadenie je zos\u00faladen\u00e9 s medzin\u00e1rodn\u00fdmi \u00fa\u010dtovn\u00fdmi \u0161tandardmi s cie\u013eom zlep\u0161i\u0165 porovnate\u013enos\u0165 a u\u013eah\u010di\u0165 finan\u010dn\u00fa v\u00fdmenu.<\/p>\n<\/li>\n<\/ol>\n<div class=\"container\">\n<div id=\"model-response-message-contentr_3667b013da8bfa07\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\">\n<p data-path-to-node=\"0\">Na zabezpe\u010denie \u00faspe\u0161n\u00e9ho prechodu a s\u00faladu s t\u00fdmito nov\u00fdmi po\u017eiadavkami m\u00f4\u017eu podniky prija\u0165 integrovan\u00e9 rie\u0161enia pre spr\u00e1vu \u00fa\u010dtovn\u00edctva, ako je napr\u00edklad<strong> Sage Fiscalit\u00e9.<\/strong><\/p>\n<\/div>\n<\/div>\n<p><a href=\"https:\/\/deveho.com\/sk\/kontakt\/\">Kontaktujte n\u00e1s<\/a>, ak sa chcete dozvedie\u0165 viac!<\/p>\n<p>&nbsp;<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What changes are expected in the financial statements for 1 January 2025? We explain it all here! <\/p>\n","protected":false},"author":34,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[150],"tags":[],"class_list":["post-35160","post","type-post","status-publish","format-standard","hentry","category-newsroom-sk"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025? - Deveho<\/title>\n<meta name=\"description\" content=\"Ak\u00e9 zmeny sa o\u010dak\u00e1vaj\u00fa v \u00fa\u010dtovnej z\u00e1vierke od 1. janu\u00e1ra 2025? Ak sa chcete dozvedie\u0165 viac, pre\u010d\u00edtajte si tento \u010dl\u00e1nok!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025? - Deveho\" \/>\n<meta property=\"og:description\" content=\"Ak\u00e9 zmeny sa o\u010dak\u00e1vaj\u00fa v \u00fa\u010dtovnej z\u00e1vierke od 1. janu\u00e1ra 2025? Ak sa chcete dozvedie\u0165 viac, pre\u010d\u00edtajte si tento \u010dl\u00e1nok!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Deveho\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/deveho\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-10T10:00:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-23T14:25:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png\" \/>\n<meta name=\"author\" content=\"Manon Bursachi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Deveho1\" \/>\n<meta name=\"twitter:site\" content=\"@Deveho1\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Manon Bursachi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/\"},\"author\":{\"name\":\"Manon Bursachi\",\"@id\":\"https:\/\/deveho.com\/#\/schema\/person\/8c3cf9eaa724b2a7d2c98dca24d3759b\"},\"headline\":\"Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025?\",\"datePublished\":\"2024-12-10T10:00:44+00:00\",\"dateModified\":\"2025-12-23T14:25:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/\"},\"wordCount\":2406,\"publisher\":{\"@id\":\"https:\/\/deveho.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png\",\"articleSection\":[\"Newsroom\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/\",\"url\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/\",\"name\":\"Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025? - Deveho\",\"isPartOf\":{\"@id\":\"https:\/\/deveho.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png\",\"datePublished\":\"2024-12-10T10:00:44+00:00\",\"dateModified\":\"2025-12-23T14:25:37+00:00\",\"description\":\"Ak\u00e9 zmeny sa o\u010dak\u00e1vaj\u00fa v \u00fa\u010dtovnej z\u00e1vierke od 1. janu\u00e1ra 2025? Ak sa chcete dozvedie\u0165 viac, pre\u010d\u00edtajte si tento \u010dl\u00e1nok!\",\"breadcrumb\":{\"@id\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#primaryimage\",\"url\":\"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png\",\"contentUrl\":\"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/deveho.com\/sk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/deveho.com\/#website\",\"url\":\"https:\/\/deveho.com\/\",\"name\":\"Deveho Consulting Group\",\"description\":\"Let\u2019s boost your growth\",\"publisher\":{\"@id\":\"https:\/\/deveho.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/deveho.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/deveho.com\/#organization\",\"name\":\"Deveho Consulting Group\",\"url\":\"https:\/\/deveho.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\/\/deveho.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/deveho.com\/wp-content\/uploads\/2023\/02\/DEVEHO-LOGO-Baseline-COLOR.png\",\"contentUrl\":\"https:\/\/deveho.com\/wp-content\/uploads\/2023\/02\/DEVEHO-LOGO-Baseline-COLOR.png\",\"width\":2251,\"height\":585,\"caption\":\"Deveho Consulting Group\"},\"image\":{\"@id\":\"https:\/\/deveho.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/deveho\",\"https:\/\/x.com\/Deveho1\",\"https:\/\/www.linkedin.com\/company\/deveho-consulting\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/deveho.com\/#\/schema\/person\/8c3cf9eaa724b2a7d2c98dca24d3759b\",\"name\":\"Manon Bursachi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\/\/deveho.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ff9ade2b89b9bb4e0c8028408ac7afc7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ff9ade2b89b9bb4e0c8028408ac7afc7?s=96&d=mm&r=g\",\"caption\":\"Manon Bursachi\"},\"url\":\"https:\/\/deveho.com\/sk\/author\/manon-bursachi\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025? - Deveho","description":"Ak\u00e9 zmeny sa o\u010dak\u00e1vaj\u00fa v \u00fa\u010dtovnej z\u00e1vierke od 1. janu\u00e1ra 2025? Ak sa chcete dozvedie\u0165 viac, pre\u010d\u00edtajte si tento \u010dl\u00e1nok!","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/","og_locale":"sk_SK","og_type":"article","og_title":"Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025? - Deveho","og_description":"Ak\u00e9 zmeny sa o\u010dak\u00e1vaj\u00fa v \u00fa\u010dtovnej z\u00e1vierke od 1. janu\u00e1ra 2025? Ak sa chcete dozvedie\u0165 viac, pre\u010d\u00edtajte si tento \u010dl\u00e1nok!","og_url":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/","og_site_name":"Deveho","article_publisher":"https:\/\/www.facebook.com\/deveho","article_published_time":"2024-12-10T10:00:44+00:00","article_modified_time":"2025-12-23T14:25:37+00:00","og_image":[{"url":"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png"}],"author":"Manon Bursachi","twitter_card":"summary_large_image","twitter_creator":"@Deveho1","twitter_site":"@Deveho1","twitter_misc":{"Autor":"Manon Bursachi","Predpokladan\u00fd \u010das \u010d\u00edtania":"9 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#article","isPartOf":{"@id":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/"},"author":{"name":"Manon Bursachi","@id":"https:\/\/deveho.com\/#\/schema\/person\/8c3cf9eaa724b2a7d2c98dca24d3759b"},"headline":"Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025?","datePublished":"2024-12-10T10:00:44+00:00","dateModified":"2025-12-23T14:25:37+00:00","mainEntityOfPage":{"@id":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/"},"wordCount":2406,"publisher":{"@id":"https:\/\/deveho.com\/#organization"},"image":{"@id":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png","articleSection":["Newsroom"],"inLanguage":"sk-SK"},{"@type":"WebPage","@id":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/","url":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/","name":"Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025? - Deveho","isPartOf":{"@id":"https:\/\/deveho.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#primaryimage"},"image":{"@id":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png","datePublished":"2024-12-10T10:00:44+00:00","dateModified":"2025-12-23T14:25:37+00:00","description":"Ak\u00e9 zmeny sa o\u010dak\u00e1vaj\u00fa v \u00fa\u010dtovnej z\u00e1vierke od 1. janu\u00e1ra 2025? Ak sa chcete dozvedie\u0165 viac, pre\u010d\u00edtajte si tento \u010dl\u00e1nok!","breadcrumb":{"@id":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#primaryimage","url":"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png","contentUrl":"https:\/\/deveho.com\/wp-content\/uploads\/2024\/11\/Comptes-de-bilan-supprimes-exemples.png"},{"@type":"BreadcrumbList","@id":"https:\/\/deveho.com\/sk\/newsroom-sk\/modernizacia-uctovnej-zavierky-co-sa-zmeni-v-roku-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/deveho.com\/sk\/"},{"@type":"ListItem","position":2,"name":"Moderniz\u00e1cia \u00fa\u010dtovnej z\u00e1vierky: \u010co sa zmen\u00ed v roku 2025?"}]},{"@type":"WebSite","@id":"https:\/\/deveho.com\/#website","url":"https:\/\/deveho.com\/","name":"Deveho Consulting Group","description":"Let\u2019s boost your growth","publisher":{"@id":"https:\/\/deveho.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/deveho.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/deveho.com\/#organization","name":"Deveho Consulting Group","url":"https:\/\/deveho.com\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/deveho.com\/#\/schema\/logo\/image\/","url":"https:\/\/deveho.com\/wp-content\/uploads\/2023\/02\/DEVEHO-LOGO-Baseline-COLOR.png","contentUrl":"https:\/\/deveho.com\/wp-content\/uploads\/2023\/02\/DEVEHO-LOGO-Baseline-COLOR.png","width":2251,"height":585,"caption":"Deveho Consulting Group"},"image":{"@id":"https:\/\/deveho.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/deveho","https:\/\/x.com\/Deveho1","https:\/\/www.linkedin.com\/company\/deveho-consulting\/"]},{"@type":"Person","@id":"https:\/\/deveho.com\/#\/schema\/person\/8c3cf9eaa724b2a7d2c98dca24d3759b","name":"Manon Bursachi","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/deveho.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ff9ade2b89b9bb4e0c8028408ac7afc7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ff9ade2b89b9bb4e0c8028408ac7afc7?s=96&d=mm&r=g","caption":"Manon Bursachi"},"url":"https:\/\/deveho.com\/sk\/author\/manon-bursachi\/"}]}},"_links":{"self":[{"href":"https:\/\/deveho.com\/sk\/wp-json\/wp\/v2\/posts\/35160"}],"collection":[{"href":"https:\/\/deveho.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/deveho.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/deveho.com\/sk\/wp-json\/wp\/v2\/users\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/deveho.com\/sk\/wp-json\/wp\/v2\/comments?post=35160"}],"version-history":[{"count":6,"href":"https:\/\/deveho.com\/sk\/wp-json\/wp\/v2\/posts\/35160\/revisions"}],"predecessor-version":[{"id":44948,"href":"https:\/\/deveho.com\/sk\/wp-json\/wp\/v2\/posts\/35160\/revisions\/44948"}],"wp:attachment":[{"href":"https:\/\/deveho.com\/sk\/wp-json\/wp\/v2\/media?parent=35160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/deveho.com\/sk\/wp-json\/wp\/v2\/categories?post=35160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/deveho.com\/sk\/wp-json\/wp\/v2\/tags?post=35160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}