{"id":324,"date":"2024-02-01T13:07:51","date_gmt":"2024-02-01T13:07:51","guid":{"rendered":"https:\/\/wbsrc.home.pl\/autoinstalator\/wordpress\/?page_id=324"},"modified":"2024-02-29T11:31:12","modified_gmt":"2024-02-29T11:31:12","slug":"aktualnosci","status":"publish","type":"page","link":"https:\/\/wbsaudyt.pl\/?page_id=324","title":{"rendered":"Aktualno\u015bci"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"324\" class=\"elementor elementor-324\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ecfbae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ecfbae\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5dee76c6\" data-id=\"5dee76c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6357aeb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6357aeb0\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52c42198\" data-id=\"52c42198\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-492b4774 elementor-widget elementor-widget-heading\" data-id=\"492b4774\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Aktualno\u015bci<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f2625a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f2625a7\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3989b22a\" data-id=\"3989b22a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-49ec33b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49ec33b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-70dafa5d\" data-id=\"70dafa5d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50e3f1dd elementor-widget elementor-widget-heading\" data-id=\"50e3f1dd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Obowi\u0105zek stosowania MSR\/MSSF<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35ced755 elementor-widget elementor-widget-text-editor\" data-id=\"35ced755\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>Ustawa o rachunkowo\u015bci okre\u015bla, kt\u00f3re podmioty mog\u0105 dobrowolnie stosowa\u0107 MSR. Zanim jednak jednostka zdecyduje si\u0119 na przej\u015bcie na MSR, powinna pozna\u0107 korzy\u015bci oraz trudno\u015bci z tym zwi\u0105zane.<\/strong><br \/>\u00a0<\/p><p>Ustawa o rachunkowo\u015bci obliguje niekt\u00f3re podmioty do sporz\u0105dzania sprawozda\u0144 finansowych wed\u0142ug Mi\u0119dzynarodowych Standard\u00f3w Rachunkowo\u015bci (dalej MSR).<\/p><p>Schemat. Podmioty stosuj\u0105ce MSR<\/p><p>Do podmiot\u00f3w zobligowanych od 2005 r. do sporz\u0105dzania statutowych skonsolidowanych sprawozda\u0144 finansowych zgodnie z MSR nale\u017c\u0105 emitenci papier\u00f3w warto\u015bciowych, kt\u00f3rych papiery warto\u015bciowe zosta\u0142y dopuszczone do publicznego obrotu na regulowanych rynkach kraj\u00f3w Europejskiego Obszaru Gospodarczego, oraz banki. Jednocze\u015bnie ustawodawca zdecydowa\u0142, \u017ce niekt\u00f3re podmioty mog\u0105 przej\u015b\u0107 na MSR dobrowolnie.<\/p><p>Do tego, aby jednostka, dla kt\u00f3rej przewidziano mo\u017cliwo\u015b\u0107, a nie obowi\u0105zek, mog\u0142a stosowa\u0107 MSR, potrzebna jest odpowiednia decyzja. Decyzj\u0119 t\u0119, na potrzeby sporz\u0105dzenia jednostkowych, a tak\u017ce skonsolidowanych sprawozda\u0144 finansowych, podejmuje (w przypadku jednostki maj\u0105cej mo\u017cliwo\u015b\u0107 stosowania MSR) organ zatwierdzaj\u0105cy sprawozdanie finansowe, tj. organ, kt\u00f3ry zgodnie z obowi\u0105zuj\u0105cymi podmiot przepisami prawa lub na mocy prawa w\u0142asno\u015bci jest uprawniony do zatwierdzania sprawozdania finansowego jednostki. W przypadku jednostek wchodz\u0105cych w sk\u0142ad grup kapita\u0142owych decyzj\u0119 o zastosowaniu MSR podejmuje zawsze organ zatwierdzaj\u0105cy danej jednostki, a nie organ jednostki dominuj\u0105cej.<\/p><p>Podmiotami, kt\u00f3re mog\u0105 dobrowolnie zastosowa\u0107 MSR, s\u0105 jednostki:<\/p><p>\u2022 ubiegaj\u0105ce si\u0119 lub zamierzaj\u0105ce si\u0119 ubiega\u0107 o dopuszczenie wyemitowanych papier\u00f3w warto\u015bciowych do obrotu na jednym z rynk\u00f3w regulowanych kraj\u00f3w Europejskiego Obszaru Gospodarczego (dalej EOG) na potrzeby sporz\u0105dzenia jednostkowego sprawozdania finansowego,<\/p><p>\u2022 kt\u00f3rych papiery warto\u015bciowe zosta\u0142y dopuszczone do obrotu publicznego, lub ubiegaj\u0105ce si\u0119 albo zamierzaj\u0105ce si\u0119 ubiega\u0107 o dopuszczenie do takiego obrotu na jednym z rynk\u00f3w regulowanych EOG na potrzeby sporz\u0105dzenia jednostkowego sprawozdania finansowego,<\/p><p>\u2022 wchodz\u0105ce w sk\u0142ad grupy kapita\u0142owej innej jednostki, kt\u00f3ra sporz\u0105dza sprawozdania wed\u0142ug MSR &#8211; na potrzeby sporz\u0105dzenia jednostkowego i\/lub skonsolidowanego sprawozdania finansowego.<\/p><p>Jak wynika z tabeli, lista podmiot\u00f3w mog\u0105cych fakultatywnie sporz\u0105dza\u0107 sprawozdania wed\u0142ug MSR nie jest d\u0142uga. Do podmiot\u00f3w, kt\u00f3re mog\u0105 skorzysta\u0107 z tej mo\u017cliwo\u015bci, nale\u017c\u0105 jednostki ubiegaj\u0105ce si\u0119 lub zamierzaj\u0105ce ubiega\u0107 si\u0119 o dopuszczenie do obrotu publicznego. Sama ustawa nie definiuje poj\u0119\u0107 podmiotu ubiegaj\u0105cego si\u0119 i zamierzaj\u0105cego ubiega\u0107 si\u0119, co nader cz\u0119sto jest mylnie interpretowane.<\/p><p>Przez podmiot ubiegaj\u0105cy si\u0119 o dopuszczenie do obrotu nale\u017cy rozumie\u0107 sp\u00f3\u0142k\u0119, kt\u00f3ra z\u0142o\u017cy\u0142a do Komisji Nadzoru Finansowego (dalej KNF) lub jej odpowiednika w krajach EOG wniosek o dopuszczenie papier\u00f3w warto\u015bciowych.<\/p><p>Natomiast podmiotem zamierzaj\u0105cym ubiega\u0107 si\u0119 o dopuszczenie do obrotu jest sp\u00f3\u0142ka, kt\u00f3ra z\u0142o\u017cy\u0142a do KNF lub EOG wniosek o zatwierdzenie prospektu emisyjnego lub jego cz\u0119\u015bci, w kt\u00f3rym wskaza\u0142a na zamiar ubiegania si\u0119 o dopuszczenie papier\u00f3w warto\u015bciowych obj\u0119tych tym prospektem do obrotu na rynku regulowanym.<\/p><p>Niew\u0105tpliw\u0105 korzy\u015bci\u0105 przej\u015bcia przez te podmioty na MSR jest szybko\u015b\u0107 uzyskiwania informacji niezb\u0119dnych do z\u0142o\u017cenia, a nast\u0119pnie uzupe\u0142nienia prospektu. Proces upubliczniania sp\u00f3\u0142ki z regu\u0142y jest rozci\u0105gni\u0119ty w czasie i nierzadko zdarza si\u0119, \u017ce jest nawet zawieszany, a dopiero p\u00f3\u017aniej ca\u0142a procedura nabiera tempa. Wdro\u017cenie w takich sp\u00f3\u0142kach MSR pozwala na szybie pozyskiwanie informacji, w tym zw\u0142aszcza sprawozda\u0144 finansowych na ka\u017cd\u0105 mo\u017cliw\u0105 dat\u0119. W przeciwnym razie wymaga to od pracownik\u00f3w sp\u00f3\u0142ki wiele pracy, aby ka\u017cdorazowo sporz\u0105dza\u0107 sprawozdania finansowe wed\u0142ug MSR wraz z okresami por\u00f3wnywalnymi na podstawie danych, kt\u00f3re nie wyp\u0142ywaj\u0105 wprost z ksi\u0105g ze wzgl\u0119du na to, \u017ce ksi\u0119gi prowadzone s\u0105 zgodnie z ustaw\u0105 o rachunkowo\u015bci.<\/p><p>Drug\u0105 grup\u0105 podmiot\u00f3w mog\u0105cych podj\u0105\u0107 decyzj\u0119 o przej\u015bciu na MSR s\u0105 sp\u00f3\u0142ki wchodz\u0105ce w sk\u0142ad grupy kapita\u0142owej, w kt\u00f3rej sp\u00f3\u0142ka dominuj\u0105ca sporz\u0105dza skonsolidowane sprawozdania finansowe zgodnie z MSR. Sp\u00f3\u0142ki takie, niezale\u017cnie od przygotowywania statutowych sprawozda\u0144 wed\u0142ug ustawy o rachunkowo\u015bci, musz\u0105 dodatkowo przekszta\u0142ca\u0107 je na sprawozdania zgodne z MSR, aby umo\u017cliwi\u0107 sporz\u0105dzenie skonsolidowanych sprawozda\u0144 finansowych przez grup\u0119 kapita\u0142ow\u0105, do kt\u00f3rej nale\u017c\u0105. Cz\u0119sto wi\u0119c wykonuj\u0105 podw\u00f3jn\u0105 prac\u0119. Przej\u015bcie takich sp\u00f3\u0142ek na MSR tak\u017ce dla cel\u00f3w statutowych powoduje, \u017ce podmioty te nie musz\u0105 prowadzi\u0107 tzw. podw\u00f3jnych ksi\u0105g, czyli ksi\u0105g w dw\u00f3ch wariantach &#8211; wed\u0142ug MSR dla cel\u00f3w sprawozdawczo\u015bci grupowej oraz wed\u0142ug ustawy o rachunkowo\u015bci dla cel\u00f3w wype\u0142nienia obowi\u0105zku statutowego. Wdro\u017cenie MSR dla cel\u00f3w sprawozdawczo\u015bci statutowej powinno zmniejszy\u0107 nak\u0142ady pracy oraz pozwoli\u0107 na szybsze pozyskiwanie informacji przez podmioty dominuj\u0105ce.<\/p><p>Wdro\u017cenie MSR oraz sporz\u0105dzanie sprawozda\u0144 finansowych zgodnie z MSR opr\u00f3cz takich zalet, jak szybkie pozyskiwanie informacji (w przypadku grup kapita\u0142owych) czy szybkie dostarczanie informacji do inwestor\u00f3w i KNF (w przypadku podmiot\u00f3w ubiegaj\u0105cych si\u0119 lub zamierzaj\u0105cych ubiega\u0107 si\u0119 o dopuszczenie wyemitowanych papier\u00f3w warto\u015bciowych do obrotu), pozwala r\u00f3wnie\u017c, w por\u00f3wnaniu z ustaw\u0105, na dostarczanie dok\u0142adniejszych informacji o samej jednostce i jej kondycji finansowej poprzez wiele obowi\u0105zkowych ujawnie\u0144. Sprawozdania finansowe podmiot\u00f3w, kt\u00f3re stosuj\u0105 MSR, s\u0105 por\u00f3wnywalne ze sprawozdaniami innych sp\u00f3\u0142ek, w tym r\u00f3wnie\u017c sp\u00f3\u0142ek zagranicznych.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-865073d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"865073d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8f3db08\" data-id=\"8f3db08\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21681e8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"21681e8\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider 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.elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ad0c134 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad0c134\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-843df54\" data-id=\"843df54\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1afb706 elementor-widget elementor-widget-heading\" data-id=\"1afb706\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rozporz\u0105dzenie w sprawie OC<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6a772b elementor-widget elementor-widget-text-editor\" data-id=\"c6a772b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Zgodnie z art. 50 ust. 3 ustawy z dnia 7 maja 2009 r. o bieg\u0142ych rewidentach i ich samorz\u0105dzie, podmiotach uprawnionych do badania sprawozda\u0144 finansowych oraz o nadzorze publicznym, Minister Finans\u00f3w wyda\u0142 rozporz\u0105dzenie w sprawie obowi\u0105zkowego ubezpieczenia odpowiedzialno\u015bci cywilnej podmiot\u00f3w uprawnionych do badania sprawozda\u0144 finansowych (Dz. U. Nr 205, poz. 1583).<\/strong><\/p><p>Rozporz\u0105dzenie okre\u015bla szczeg\u00f3\u0142owy zakres ubezpieczenia obowi\u0105zkowego, o kt\u00f3rym mowa w art. 50 ust. 1 i 2 ustawy, termin powstania tego obowi\u0105zku oraz minimaln\u0105 sum\u0119 gwarancyjn\u0105.<\/p><p>W zwi\u0105zku z nowym rozporz\u0105dzeniem wkr\u00f3tce zostan\u0105 zmienione dotychczas zawarte przez KIBR porozumienia w sprawie ubezpieczenia OC podmiot\u00f3w.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5b9e1d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b9e1d0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-be06dee\" data-id=\"be06dee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2eb3037 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2eb3037\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2bb31b elementor-widget elementor-widget-text-editor\" data-id=\"a2bb31b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>1 kwietnia 2011 Sp\u00f3\u0142ka WBS Audyt przenios\u0142a si\u0119 do nowej lokalizacji.<\/p><p>Zapraszamy do naszego nowego biura, mieszcz\u0105cego si\u0119 przy ul. Grzybowskiej 4 lok. U9B w Warszawie.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dab7941 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dab7941\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aefdab5 elementor-widget elementor-widget-text-editor\" data-id=\"aefdab5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>W ramach uchwa\u0142y nr 3945\/56\/2011 Krajowej Rady Bieg\u0142ych Rewident\u00f3w, z dniem 8 marca 2011r, WBS Audyt Sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 zosta\u0142a wpisana na list\u0119 podmiot\u00f3w uprawnionych do badania sprawozda\u0144 finansowych pod nr 3685<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-24b6c7f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24b6c7f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-9026596\" data-id=\"9026596\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4532373 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"4532373\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dodatkowe materia\u0142y do pobrania<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2682355c elementor-widget__width-initial elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2682355c\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/wbsrc.home.pl\/autoinstalator\/wordpress\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288 248v28c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-28c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm-12 72H108c-6.6 0-12 5.4-12 12v28c0 6.6 5.4 12 12 12h168c6.6 0 12-5.4 12-12v-28c0-6.6-5.4-12-12-12zm108-188.1V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V48C0 21.5 21.5 0 48 0h204.1C264.8 0 277 5.1 286 14.1L369.9 98c9 8.9 14.1 21.2 14.1 33.9zm-128-80V128h76.1L256 51.9zM336 464V176H232c-13.3 0-24-10.7-24-24V48H48v416h288z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Materia\u0142y<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-164857db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"164857db\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-526e0589\" data-id=\"526e0589\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35125a5f elementor-widget elementor-widget-heading\" data-id=\"35125a5f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Numer ewidencyjny<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7aa57bf9 elementor-widget elementor-widget-heading\" data-id=\"7aa57bf9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">NIP: 525 15 69 214<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-e6beb58\" data-id=\"e6beb58\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26715acb elementor-widget elementor-widget-heading\" data-id=\"26715acb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Stan zarz\u0105du<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62a47d7a elementor-widget elementor-widget-heading\" data-id=\"62a47d7a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Marcin Wasil - Prezes Zarz\u0105du<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-6e7ad69b\" data-id=\"6e7ad69b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f5b852b elementor-widget elementor-widget-heading\" data-id=\"7f5b852b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sekretariat<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a406051 elementor-widget elementor-widget-heading\" data-id=\"1a406051\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"#\">22 419 20 80<\/a><\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-3a1a40c6\" data-id=\"3a1a40c6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-18989a20 elementor-widget elementor-widget-heading\" data-id=\"18989a20\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Adres<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30f4399e elementor-widget elementor-widget-heading\" data-id=\"30f4399e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">ul. Grzybowska 4 lok U9B\n00-131 Warszawa<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Aktualno\u015bci Obowi\u0105zek stosowania MSR\/MSSF Ustawa o rachunkowo\u015bci okre\u015bla, kt\u00f3re podmioty mog\u0105 dobrowolnie stosowa\u0107 MSR. Zanim jednak jednostka zdecyduje si\u0119 na przej\u015bcie na MSR, powinna pozna\u0107 korzy\u015bci oraz trudno\u015bci z tym zwi\u0105zane.\u00a0 Ustawa o rachunkowo\u015bci obliguje niekt\u00f3re podmioty do sporz\u0105dzania sprawozda\u0144 finansowych wed\u0142ug Mi\u0119dzynarodowych Standard\u00f3w Rachunkowo\u015bci (dalej MSR). Schemat. Podmioty stosuj\u0105ce MSR Do podmiot\u00f3w zobligowanych od [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Aktualno\u015bci - Wbs Audyt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wbsaudyt.pl\/?page_id=324\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aktualno\u015bci - Wbs Audyt\" \/>\n<meta property=\"og:description\" content=\"Aktualno\u015bci Obowi\u0105zek stosowania MSR\/MSSF Ustawa o rachunkowo\u015bci okre\u015bla, kt\u00f3re podmioty mog\u0105 dobrowolnie stosowa\u0107 MSR. Zanim jednak jednostka zdecyduje si\u0119 na przej\u015bcie na MSR, powinna pozna\u0107 korzy\u015bci oraz trudno\u015bci z tym zwi\u0105zane.\u00a0 Ustawa o rachunkowo\u015bci obliguje niekt\u00f3re podmioty do sporz\u0105dzania sprawozda\u0144 finansowych wed\u0142ug Mi\u0119dzynarodowych Standard\u00f3w Rachunkowo\u015bci (dalej MSR). Schemat. 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