Accounting in Slovakia
Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.
Accounting standards updates and background information from Deloitte's IAS Plus service.
Member organizations and country profiles: Slovakia
Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.
Accountancy associations and groups
For regional organisations and networks, see our list of international accountancy bodies
Comparison of IFRS and Slovak Accounting Regulations
Guide published by KPMG examining key differences between IFRS and Slovak Accounting Regulations (SAR) as at 31 December 2012. A free sample is available to download in PDF format.
New Accounting Act – comparison of the most significant provisions
Summary of differences between Slovak Accounting Act No 431/2002 (New), Accounting Act No 563/1991 (Old) and IAS. Published by PwC in 2003.
Guides and resources
Financial statements of companies in the Slovak Republic
Guide published in January 2013 by KPMG. The guide is available to purchase in Slovak and English or Slovak and German. A free sample is available to download.
Overview of the accounting requirements in force on January 31, 2013 per entity type
Information collated by the European Commission and EY as part of a wider Accounting guide for SMEs published in 2015. Tables summarise accounting practices for medium-sized, small-sized and micro entities across EU countries, covering requirements for:
- legal entity name
- size thresholds
- accounting systems
- accounting framework
- recording of financial transactions
- components of financial statements
- management report
- publication of financial statements.
Structure and organisation of the accountancy profession across 30 European countries
Survey conducted by the Federation of European Accountants (FEE) with profiles of individual countries, including the Slovak Republic. The profiles, published in 2012, cover:
- professional bodies
- market access for resident professionals, professionals from other EU member states and professionals from other countries.
Use of IFRS standards by jurisdiction: Slovakia
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.
Articles and books in the Library collection
Each selected book features specific accounting information on this country or territory; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.
International Corporate Procedures
This regularly updated database includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from the database.
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