RSM Poland
Languages

Languages

Entries from March 2020

RSS

31 March 2020
Aleksandra SYSIAK

In the previous post we focused on describing and defining various financial instruments under Polish and international balance sheet accounts regulations, as well as the correct classification of debentures. In this article we will take a closer look at the initial recognition of these instruments and their classification in compliance with IFRS 9 guidance.

17 March 2020
Agnieszka CZARNECKA

Choosing the place where you will start your professional career is one of the most important decisions in your life, so you should really be thoughtful and gather as much information about your prospective employer as possible. If you are currently considering taking a job with RSM Poland and you are wondering what the recruitment process looks like, I invite you to read this article. I will be more than happy to provide you with some details of the recruitment process and explain what you should expect at each end every stage.

13 March 2020
Krzysztof CIESIELSKI

Contrary to what it may seem and what people usually think, there are different ways of financing transactions. Most entrepreneurs I work with say that cash is the source of funding. Sellers tend to assume that the buyer opts for this form of funding the deal. And indeed, it is the most popular method of payment in a transaction between the parties involved; however, it is good to know that cash is not the only option the buyer has in a transaction.

11 March 2020
Piotr STASZKIEWICZ

In one of our latest articles we have presented several of the most popular financial instruments, both simple and more complex. As auditors, we quite often see doubts concerning their disclosures and measurement, and it is not just about the most popular ones like e.g. futures, finance lease or loan agreements, but also about those less common in business practice, like e.g. debt securities convertible into common shares, bonds and call options for shares of another entity.

3 March 2020
Kamila DOBOSZ

When preparing 2018 tax documentation, most related entities opted for the 2019 tax regime in order to benefit from the exemption from the reporting obligation for domestic transactions. Pursuant to Article 11n of the CIT Act (Corporate Income Tax Act), related entities having their place of residence, registered office or management board on the territory of the Republic of Poland can be exempt from the obligation to prepare a local file in transfer pricing.