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Entries from December 2019

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23 December 2019
Piotr STASZKIEWICZ

Another year is coming to an end, so for most companies and accounting departments the time of hard work and preparations to close the books has begun. On the basis of information received from our clients and inquiries addressed to us during the training courses conducted for financial and accounting departments, we have gathered a group of issues which, during the period of preparation of financial statements, are of constant interest and do not lose anything of their relevance. We have already discussed most of them for you on our blog; these are issues related to, among others: leasing, including IFRS 16 Leasing, investments in real estate IAS 40, the revaulation model according to IAS 16 or revenue recognition according to IFRS 15. In the following sequences we will present issues related to the creation and presentation of provisions (IAS 37) and the issue of residual value and depreciation according to IAS 16. Nevertheless, the greatest emphasis will be placed on the analysis of financial instruments.

20 December 2019
Anna JELIŃSKA

As we already know, any foreigner who is a citizen of the European Union and wishes to work on the territory of Poland does not need a work permit. We discussed this in more detail in our last article from a series on employing foreigners in Poland.

However, employing third-country nationals is a more complex procedure, as there are certain permits that must be obtained and the employer must get involved in the process. If the employer fails to meet these obligations, he or she may face quite severe penalties.

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