Case study examining a first IFRS 9 application by a corporate. Practical examples of IFRS 9 impact disclosure in the 2017 financial statements.
On 25 May 2018 the Ministry of Finance presented an updated draft of the law on establishing of Employees’ Capital Pension Schemes (hereinafter called Pracownicze Plany Kapitałowe – PPK). The regulations would need to be agreed by the Parliament to become biding.
Based on analyses and information received from border services, we inform that the controls at the EU's external borders have been tightened recently. Checks consisting in a very thorough check of the period of stay of non-EU foreigners in the Schengen area This applies to road and sea crossings as well as airports.
In the Supreme Administrative Court judgment passed in October (II FSK 2537/15) the Court indicated that the relationship between a permanent establishment and its parent should be treated as a relationship between independent entities.
