Decree of the Finance Ministry of the Slovak Republic No. 23054/2002-92 of 16 December 2002 laying down details of the accounting procedures and the framework for the chart of accounts for entrepreneurs maintaining accounts under the system of double entry bookkeeping as amended (hereinafter referred to as the "Accounting Procedures for Entrepreneurs" or "Accounting Procedures") was amended by Decree of the Finance Ministry of the Slovak Republic No. MF/011805/2020-74 of 9 December 2020.

Some of the provisions of this amendment entered into force on 31 December 2020, others on 1 January 2021.

More information in the pdf below.