Dlhopisy v účtovných a daňových súvislostiach - dauc.sk

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Na účtovanie tejto skupiny cenných papierov je v rámci účtovej osnovy vyčlenený účet 255 – Vlastné dlhopisy. Podľa § 47 ods. 11 Postupov účtovania v PÚ sa na účte 255 účtujú vlastné dlhopisy, ktoré môže účtovná jednotka držať podľa zákona o dlhopisoch.


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