RSM Poland



20 January 2019

Advisory and legal services are among the industries (along with telecommunications, IT and real estate) where the evaluation of the actual impact of the new regulations (IFRS 15) on financial statements is going to require a meticulous analysis of the new standard as well as the terms and conditions of contracts concluded with customers.

11 December 2017

In the previous part of our considerations, we raised the issue of simplifications in the application of IFRS 16, when assets and liabilities are not recognized. Entities benefitting from the simplifications charge payments directly into costs - usually, on a straight-line basis over the period of the lease. Operating leases are settled in a similar manner (in accordance with the IAS 17 regulations, still in effect). For the record, below please find a handful of information.

Blog - Autorzy

Anna MAJ (1)
Ewa PYTEL (1)