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Changes in income taxes come into force in 2019
New regulations regarding income taxes will come into force more

Foreign entities have the possibility of applying to the International Accounting Standards (IAS).

Note, however, that the possibility of applying IAS depends on the fulfilment of certain conditions. IAS can be used in particular by the:

  • issuers of securities admitted to or issuers of securities intending to apply for admission to or issuers of securities pending admission to trading  on one of the regulated markets of the European Economic Area,
  • entities being members of a capital group, in which a parent company prepares consolidated financial statements under IAS,
  • branches of a company, if the entrepreneur prepares financial statements in accordance with IAS.

Accounting rules in Poland, IAS for entities | MDDP Outsourcing | Publications
A decision in respect of the preparation of financial statements in accordance with IAS shall be taken by an approving body. Annual financial statements prepared in accordance with IAS are subject to annual audits. Entities which do not apply IAS for matters not regulated by the Act and domestic standarts may apply IAS.



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