{"id":4442,"date":"2019-09-23T08:28:01","date_gmt":"2019-09-23T07:28:01","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=4442"},"modified":"2022-09-14T09:48:12","modified_gmt":"2022-09-14T08:48:12","slug":"nowa-struktura-sprawozdan-finansowych-od-1-wrzesnia-2019","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/nowa-struktura-sprawozdan-finansowych-od-1-wrzesnia-2019\/","title":{"rendered":"Nowa struktura sprawozda\u0144 finansowych od 1 wrze\u015bnia 2019"},"content":{"rendered":"<p>Ministerstwo Finans\u00f3w wprowadzi\u0142o zmiany w strukturach logicznych sprawozda\u0144 finansowych. Zmiany te obowi\u0105zuj\u0105 dla sprawozda\u0144 finansowych (w tym skonsolidowanych) sporz\u0105dzanych od 1 wrze\u015bnia 2019 roku. Zmianie nie ulega liczba struktur oraz g\u0142\u00f3wne elementy sprawozdania. Najwa\u017cniejsze zmiany to:<\/p>\n<ul>\n<li>W zasadach rachunkowo\u015bci dodano dodatkowe, niewymagane pole \u201epozosta\u0142e\u201d oraz zmieniono opisy i interpretacje pozosta\u0142ych p\u00f3l, co spowoduje konieczno\u015b\u0107 cz\u0119\u015bciowego przegrupowania opis\u00f3w we wprowadzeniu czy informacjach og\u00f3lnych do sprawozdania finansowego.<\/li>\n<li>Nota do podatku nie jest ju\u017c obowi\u0105zkowa dla jednostki innej oraz dla sprawozdania skonsolidowanego.<\/li>\n<li>Inne zmiany, maj\u0105ce charakter edycyjny i doprecyzowuj\u0105cy.<\/li>\n<\/ul>\n<p>Szczeg\u00f3\u0142owe struktury sprawozda\u0144 znajduj\u0105 si\u0119 na stronie internetowej Ministerstwa Finans\u00f3w pod linkiem:<br \/>\n<a class=\"read-more\" href=\"https:\/\/www.gov.pl\/web\/kas\/struktury-e-sprawozdan\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www.gov.pl\/web\/kas\/struktury-e-sprawozdan<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ministerstwo Finans\u00f3w wprowadzi\u0142o zmiany w strukturach logicznych sprawozda\u0144 finansowych. Zmiany te obowi\u0105zuj\u0105 dla sprawozda\u0144 finansowych&#8230;<\/p>\n<div class=\"clear\"><\/div><a class=\"more-link\" href=\"https:\/\/hlb-poland.global\/pl\/nowa-struktura-sprawozdan-finansowych-od-1-wrzesnia-2019\/\"> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":3,"featured_media":4435,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"press-room.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[251],"tags":[439,804,553],"class_list":["post-4442","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artykul","tag-2019-pl","tag-audyt","tag-konsultacje-doradztwo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nowa struktura sprawozda\u0144 finansowych od 1 wrze\u015bnia 2019<\/title>\n<meta name=\"description\" content=\"Ministerstwo Finans\u00f3w wprowadzi\u0142o zmiany w strukturach logicznych sprawozda\u0144 finansowych. 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