{"id":1175,"date":"2022-06-07T20:01:00","date_gmt":"2022-06-07T18:01:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=1175"},"modified":"2022-10-28T16:51:48","modified_gmt":"2022-10-28T14:51:48","slug":"1175","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/1175\/","title":{"rendered":"Badanie sprawozdania finansowego"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Sprawozdanie finansowe to jeden z najwa\u017cniejszych dokument\u00f3w finansowych przedsi\u0119biorstw. Cz\u0119\u015b\u0107 z podatnik\u00f3w zobowi\u0105zana jest dodatkowo do przeprowadzenia badania sporz\u0105dzonego sprawozdania, czyli badania bilansu, rachunku zysk\u00f3w i strat i innych dokument\u00f3w wchodz\u0105cych w sk\u0142ad sprawozdania.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z art. 64 ust. 1 pkt 1\u20133&nbsp;ustawy o rachunkowo\u015bci, podmioty, kt\u00f3re zobligowane s\u0105 do badania sprawozdania finansowego to:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>banki krajowe, oddzia\u0142y instytucji kredytowych, oddzia\u0142y bank\u00f3w zagranicznych, zak\u0142ady ubezpiecze\u0144, zak\u0142ady reasekuracji, g\u0142\u00f3wne oddzia\u0142y i oddzia\u0142y zak\u0142ad\u00f3w ubezpiecze\u0144, g\u0142\u00f3wne oddzia\u0142y i oddzia\u0142y zak\u0142ad\u00f3w reasekuracji oraz oddzia\u0142y zagranicznych firm inwestycyjnych, sp\u00f3\u0142dzielcze kasy oszcz\u0119dno\u015bciowo-kredytowe,<\/strong><\/li><li>jednostki dzia\u0142aj\u0105ce na podstawie przepis\u00f3w o&nbsp;<strong>obrocie papierami warto\u015bciowymi oraz przepis\u00f3w o funduszach inwestycyjnych i zarz\u0105dzaniu alternatywnymi funduszami inwestycyjnymi<\/strong>&nbsp;oraz jednostki, o kt\u00f3rych mowa w art. 2 ust. 2b,<\/li><li>jednostki dzia\u0142aj\u0105ce na podstawie przepis\u00f3w o&nbsp;<strong>organizacji i funkcjonowaniu funduszy emerytalnych<\/strong>,<\/li><li><strong>krajowe instytucje p\u0142atnicze i instytucje pieni\u0105dza elektronicznego<\/strong>,<\/li><li><strong>sp\u00f3\u0142ki akcyjne<\/strong>, z wyj\u0105tkiem sp\u00f3\u0142ek b\u0119d\u0105cych na dzie\u0144 bilansowy w organizacji oraz<\/li><li><strong>pozosta\u0142e jednostki<\/strong>&nbsp;(w tym sp\u00f3\u0142ki z o.o.,&nbsp;sp\u00f3\u0142ki&nbsp;jawne, partnerskie, komandytowe, komandytowo-akcyjne, cywilne oraz przedsi\u0119biorstwa os\u00f3b fizycznych) je\u017celi w poprzedzaj\u0105cym roku obrotowym, za kt\u00f3ry sporz\u0105dzono&nbsp;sprawozdanie finansowe, spe\u0142ni\u0142y co najmniej&nbsp;<strong>dwa<\/strong>&nbsp;z poni\u017cej przedstawionych warunk\u00f3w (w&nbsp;odniesieniu do&nbsp;sprawozda\u0144 za&nbsp;2021&nbsp;r. uwzgl\u0119dnia si\u0119 dane za&nbsp;2020&nbsp;r.).<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Warunek<\/strong>&nbsp;<\/td><td><strong>Dane przeliczone po \u015brednim kursie NBP z dnia 31 grudnia 2020 r.,&nbsp;<\/strong><strong>kt\u00f3ry wyni\u00f3s\u0142 4,6148 z\u0142\/euro<\/strong>&nbsp;<\/td><\/tr><tr><td>\u015arednioroczne zatrudnienie w przeliczeniu&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;na pe\u0142ne etaty&nbsp;<\/td><td>Co najmniej 50&nbsp;<\/td><\/tr><tr><td>Suma aktyw\u00f3w bilansu na koniec roku obrotowego&nbsp;<\/td><td>Co najmniej&nbsp;2 500 000 euro,<strong>11 537 000 z\u0142<\/strong>&nbsp;(2 500 000 euro \u00d7 4,6148* z\u0142\/euro)&nbsp;<\/td><\/tr><tr><td>Przychody netto ze sprzeda\u017cy towar\u00f3w i produkt\u00f3w oraz operacji finansowych za rok obrotowy&nbsp;&nbsp;<\/td><td>Co najmniej&nbsp;5 000 000 euro,<strong>23 074 000 z\u0142<\/strong>&nbsp;(5 000 000 euro \u00d7 4,6148* z\u0142\/euro)&nbsp;&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Badaniu podlegaj\u0105 tak\u017ce sprawozdania finansowe sp\u00f3\u0142ek przejmuj\u0105cych i&nbsp;sp\u00f3\u0142ek nowo zawi\u0105zanych, sporz\u0105dzone za rok obrotowy, w&nbsp;kt\u00f3rym nast\u0105pi\u0142o po\u0142\u0105czenie, a&nbsp;tak\u017ce roczne sprawozdania finansowe jednostek sporz\u0105dzone zgodnie z&nbsp;MSR, roczne po\u0142\u0105czone sprawozdania finansowe funduszy inwestycyjnych z&nbsp;wydzielonymi subfunduszami oraz&nbsp;roczne sprawozdania jednostkowe subfunduszy (por.&nbsp;art.&nbsp;64 ust.&nbsp;3 i&nbsp;4 ustawy o&nbsp;rachunkowo\u015bci).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dodatkowo, obowi\u0105zkowemu badaniu sprawozdania finansowego musz\u0119 si\u0119 podda\u0107 jednostki prowadz\u0105ce ksi\u0119gi rachunkowe, kt\u00f3re dla cel\u00f3w podatkowych wybra\u0142y bilansow\u0105 metod\u0119 ustalania r\u00f3\u017cnic kursowych.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sprawozdanie finansowe to jeden z wa\u017cniejszych dokument\u00f3w przedsi\u0119biorstw, przy czym niekt\u00f3re podmioty zobowi\u0105zane s\u0105 do jego badania.<\/p>\n","protected":false},"author":4,"featured_media":1182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-podatkowo-ksiegowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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