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On October 31, 2022, the National Accounting Council (NAC) approved an updated version of Interpretation I-16 related to the recognition of a separate easement acquired for consideration. The author of this interpretation is prof. Ing. Libuše Müllerová, CSc. The interpretation focuses in particular on the new method of recognizing easements acquired for consideration in the balance sheet – the original interpretation spoke of recognition as part of intangible fixed assets, now the easement should be understood and recognized as part of tangible non-current assets.
The new version of the interpretation can be found on the NAC website, www.nur.cz.
Author: Petra Čechová
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