{"zawartosc":"Spis tresci Pomocnika ksiegowego o id 4254","Serwis":"czasopismaksiegowych","LeweMenu":[{"Nazwa":"Ksi\u0119gowego","id":11,"Adres":"pomocniki-ksiegowego","AdresPath":"ksiegowego","id_tytul_biezacy":11,"id_tytul_pomocnika":"ksiegowego"},{"Nazwa":"Kadrowego","id":14,"Adres":"pomocniki-kadrowego","AdresPath":"kadrowego","id_tytul_biezacy":11,"id_tytul_pomocnika":"kadrowego"},{"Nazwa":"Podatnika VAT","id":12,"Adres":"pomocniki-podatnika-vat","AdresPath":"podatnika-vat","id_tytul_biezacy":11,"id_tytul_pomocnika":"podatnika-vat"},{"Nazwa":"Podatnika","id":13,"Adres":"pomocniki-podatnika","AdresPath":"podatnika","id_tytul_biezacy":11,"id_tytul_pomocnika":"podatnika"},{"Nazwa":"Rachunkowo\u015bci","id":15,"Adres":"pomocniki-rachunkowosci","AdresPath":"rachunkowosci","id_tytul_biezacy":11,"id_tytul_pomocnika":"rachunkowosci"},{"Nazwa":"\u015aCI\u0104GI dla Ksi\u0119gowych","id":20,"Adres":"sciagi-dla-ksiegowych","id_tytul_biezacy":11,"id_tytul_pomocnika":"sciagi-dla-ksiegowych"}],"Title":"Poprawianie b\u0142\u0119d\u00f3w i\u00a0zdarzenia po dniu bilansowym","DataWydania":" Pomocnik Ksi\u0119gowego\u003Cbr\/\u003E do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;7\u003Cbr\/\u003Ez\u0026nbsp;dnia 1.03.2016","IkonaSpisuTresci":{"link":"\/pomocniki-ksiegowego","title":""},"SpisTresci":"\u003Ca name=\u0022198738\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 97%; padding-left: 15px;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/4254\/198738\/pomocniki-ksiegowego\/poprawianie-bledow-i-zdarzenia-po-dniu-bilansowym\/uwaga.html\u0022 title=\u0022Uwaga - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;7 z\u0026nbsp;dnia 1.03.2016\u0022\u003EUwaga\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EW opracowaniu przedstawiono wyci\u0105g przepis\u00f3w: \r\n \r\nustawy o rachunkowo\u015bci (Dz. U. z 2013 r. poz. 330; ost. zm. w Dz. U. z 2015 r. poz. (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n \n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022198739\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E1.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 92%; padding-bottom: 8px; border-bottom: 1px solid #d2d2d2;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/4254\/198739\/pomocniki-ksiegowego\/poprawianie-bledow-i-zdarzenia-po-dniu-bilansowym\/poprawianie-bledow-i-zdarzenia-po-dacie-bilansu-w-ustawie.html\u0022 title=\u0022Poprawianie b\u0142\u0119d\u00f3w i\u0026nbsp;zdarzenia po dacie bilansu w\u0026nbsp;ustawie o\u0026nbsp;rachunkowo\u015bci - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;7 z\u0026nbsp;dnia 1.03.2016\u0022\u003EPoprawianie b\u0142\u0119d\u00f3w i\u0026nbsp;zdarzenia po dacie bilansu w\u0026nbsp;ustawie o\u0026nbsp;rachunkowo\u015bci\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EArt. 54. 1. 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Jednostka koryguje wszelkie wykryte b\u0142\u0119dy bez wzgl\u0119du na to, czy by\u0142y pope\u0142nione w bie\u017c\u0105cym roku obrotowym, czy w poprzednich latach obrotowych. \r\n5.2. (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;3\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022198742\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E2.2.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytul d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/4254\/198742\/pomocniki-ksiegowego\/poprawianie-bledow-i-zdarzenia-po-dniu-bilansowym\/ujecie-w-ksiegach-rachunkowych-i-ujawnianie-w-sprawozdaniu.html\u0022 title=\u0022Uj\u0119cie w\u0026nbsp;ksi\u0119gach rachunkowych i\u0026nbsp;ujawnianie w\u0026nbsp;sprawozdaniu finansowym skutk\u00f3w korekty b\u0142\u0119d\u00f3w - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;7 z\u0026nbsp;dnia 1.03.2016\u0022\u003EUj\u0119cie w\u0026nbsp;ksi\u0119gach rachunkowych i\u0026nbsp;ujawnianie w\u0026nbsp;sprawozdaniu finansowym skutk\u00f3w korekty b\u0142\u0119d\u00f3w\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E5.3. B\u0142\u0119dy pope\u0142nione w bie\u017c\u0105cym roku obrotowym, wykryte przed sporz\u0105dzeniem rocznego sprawozdania finansowego, koryguje si\u0119 w ksi\u0119gach rachunkowych bie\u017c\u0105cego roku obrotowego. \r\n5.4. B\u0142\u0119dy pope\u0142nione w (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;3\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022198743\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E2.3.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytul d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/4254\/198743\/pomocniki-ksiegowego\/poprawianie-bledow-i-zdarzenia-po-dniu-bilansowym\/zdarzenia-po-dniu-bilansowym.html\u0022 title=\u0022Zdarzenia po dniu bilansowym - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;7 z\u0026nbsp;dnia 1.03.2016\u0022\u003EZdarzenia po dniu bilansowym\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003ERodzaje zdarze\u0144 po dniu bilansowym \r\n6.1. 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Je\u017celi po dniu bilansowym, a przed sporz\u0105dzeniem rocznego sprawozdania finansowego, jednostka otrzyma\u0142a informacje o zdarzeniach, o kt\u00f3rych mowa w pkt 6.1. lit. a standardu, (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;5\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022198745\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E2.5.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytul d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/4254\/198745\/pomocniki-ksiegowego\/poprawianie-bledow-i-zdarzenia-po-dniu-bilansowym\/przyklad-do-rozdzialu-poprawianie-bledow.html\u0022 title=\u0022Przyk\u0142ad do rozdzia\u0142u \u0022Poprawianie b\u0142\u0119d\u00f3w\u0022 - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;7 z\u0026nbsp;dnia 1.03.2016\u0022\u003EPrzyk\u0142ad do rozdzia\u0142u \u0022Poprawianie b\u0142\u0119d\u00f3w\u0022\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EPrzyk\u0142ad 8 - do rozdzia\u0142u V \r\nSkutki kontroli podatkowej \r\nI. 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