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Entries from January 2020

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20 January 2020
Monika SKÓRKA

An audit of public interest entities (PIE) is regarded as a high-risk audit not without reason. The higher requirements – which must be met by the audited companies, as well as their auditors – mainly arise from the fact that information in financial statements and in reports of an expert auditor may directly translate into share prices and, for smaller investors, is often the only source of data about a listed company.

16 January 2020
Tomasz BEGER

There has been a lot of talk about changes in transfer pricing regulations over the last 3 years.

9 January 2020
Julia GŁOWSKA

Each economic entity has at least one component of a tangible fixed asset – a mobile phone, a car, or real estate. In this case, size does not matter. Since it is such a common item on the balance sheet, tangible fixed assets require a separate standard, which accurately regulates the manner of their recording in the financial statements so that users of the annual report can easily become aware of the investments of the individual in tangible fixed assets. One such standard is International Accounting Standard 16 (hereinafter: IAS 16), according to which most listed companies that are public interest entities (PIE) must report.