RSM Poland


Entries from March 2018


22 March 2018
Katarzyna BUDA

Mergers and acquisitions have been the basis of corporate development for the past one hundred years. An increase in trust and an improvement of the company situation, as well as access to sources of stable funding have contributed to a significant expansion of the global perspective within the area of M&A. An economic crisis is also conducive to the processes of company consolidation.

15 March 2018

Previously, we focused on the establishing of the starting value of the right to use an asset. We have mentioned the fact that the value of the obligation should be discounted. And how to calculate the discount? What rate of discount to apply?

8 March 2018

In the previous parts, we were discussing theoretical aspects related to leasing and the new standard, among others: whom it concerns, what the exemptions are and when the commencement of leasing shall take place. The next issue to be discussed is the establishing of the starting value as well as the amortization rate.