RSM Poland


Audit & assurance

Our team provides comprehensive audit services in terms of fulfilling the company's legal obligations. We also ensure professional external audits for EU projects. However, simply performing the audit and delivering a raw opinion is not something we want to limit ourselves to. Our clients are always provided with detailed information as to make sure that data coming from accountants honestly reflects the actual situation of their business.

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Economic life of leased assets according to balance sheet law

18 October 2022
Klaudia GREC
Under the balance sheet law, if lease was concluded for a period of more than 75% of the economic life of the leased asset, it should be recorded in the balance sheet as finance lease. How can the entrepreneur check if the lease they concluded meets this requirement and thus must be recognised accordingly in the books?

Classification of leases on the balance sheet

5 October 2022
Klaudia GREC
Leasing is a unique form of business financing, where companies do not need to purchase the assets in order to use them. With the growing popularity of lease, many entrepreneurs are considering the pros and cons of this type of financing, also in the context of tax costs. What is very important yet often overlooked here is that your lease must be recognised on your balance sheet properly. What do you need to focus on?

Cryptocurrency on the balance sheet

19 January 2022
Not long ago, we had a look at the valuation of fixed assets for impairment, i.e. we briefly discussed the impairment test. The choice of this topic was due to the economic downturn in certain industries. Today, we are going to discuss another area of financial reporting, very popular in recent years, namely cryptocurrencies. How do you recognise and value these virtual assets in your financial statements?

Books of Account in an enterprise: Monday reflections on selected problems of our time...

11 May 2021
It has been a while since my last post on the principles of accounting, and yet, over this long time I have had a number of discussions about my last blog article that helped me collect so many responses and concerns from my readers that I can now revisit the issues I discussed back then, this time from a slightly different perspective.

Mergers of Trading Companies Under the Accounting Act Part 2

6 May 2021
In the case of a merger of companies where the existing shareholders do not lose control over companies after the merger, the pooling of interests method referred to in Article 44c of the AA can be applied. In particular, this applies to mergers of direct or indirect subsidiaries of the same parent company, as well as to mergers of a lower-tier parent company and its subsidiary.