What problem does it solve? Answering Czech accounting questions correctly requires navigating the Accounting Act, implementing decrees, Czech Accounting Standards (ČÚS), and IFRS - a layered normative stack where answers depend on entity category, accounting regime, and the law version in force. This Skill provides a structured professional methodology for researching and resolving Czech accounting questions through the CODEXIS legal database. ## Core Features & Use Cases - Regime and entity classification: Determines the accounting regime (entrepreneur, selected accounting unit, nonprofit, IFRS entity) and entity category (micro/small/medium/large) before answering, since these drive statement scope, audit, and disclosure duties. - Full normative stack retrieval: Guides lookup of Act No. 563/1991 Sb., decrees 500/2002, 501/2002, 502/2002, 504/2002, 410/2009 Sb., ČÚS standards, and EU IFRS framework via cdx-cli search, get, and schema commands. - Tax-accounting coupling: Cross-checks every accounting treatment against income tax deductibility, depreciation, allowances, and VAT implications. - Use Case: A user asks whether newly purchased production equipment should be expensed immediately or capitalized and depreciated. The Skill reframes the question legally, verifies the current decree thresholds, applies valuation and recognition rules, and delivers a cited answer covering balance sheet presentation and tax impact. ## Quick Start Ask how a specific transaction should be accounted for under Czech accounting rules, for example how to classify and depreciate a new asset in the financial statements.
