In this article, we would like to explain how the in-kind contribution of a tangible asset should be accounted for and why this type of tangible asset derecognition should be treated differently.
First of all, it is important to emphasize that tangible assets can be disposed on several titles, the most common of which are:
- sale
- transfer in kind
- transfer free of charge
-... »
Hírek
November 25, 2020
The year-end game has begun: What to do with the not allocated vacation days?
Although many have already used much of their vacation this year to keep their jobs, there are employees who have been unable to take their days off or have set it aside as an emergency reserve.
Employers also tend to approach the issue loosely and do not feel the responsibility for the rule that “Vacation time... »
October 28, 2020
It can happen at any time that we have to use the services of a lawyer to represent our interests, to protect our families and property, or to run our business.
Since no sale and purchase of a real estate can take place without the involvement of a lawyer, there is a good chance that most of us has faced with the task of a lawyer - and in this situation it is useful to be aware of the legal... »
September 25, 2020
We all have probably created various scenarios in our minds in case we suddenly cannot get to our workplace because of any involvement with the coronavirus. It is ourselves who got sick or a family member, or anyone in the child’s school, or we have just been in contact with one of our infected acquaintances. And the listing can go on.
We would like to help you clarify which legal... »
August 11, 2020
Yes, even we can be fooled if we are not careful enough in the digital space. By presenting a real legal case we would like to draw attention to the fact that banking phishing keeps on happening and the methods of fraudsters are constantly changing.
Despite the strong, 2-level client authentication, any systems may be hacked as their weakest link is the user himself.
In a two-part... »
June 19, 2020
In the online space, it has been striking for some time now that the number of new entrants to the market with home-made products or innovative services has increased. Many have been forced to do so because of the coronavirus pandemic, but the demand for domestic products and services has also strengthened significantly.
However, only few seek legal advice before choosing a name, although... »