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c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/badanie-sprawozdan-finansowych/">Badanie sprawozdań finansowych</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/miedzynarodowe-standardy-sprawozdawczosci-finansowej-mssfmsr/">Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF/MSR)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/przygotowanie-czesci-finansowej-prospektu-emisyjnego/">Przygotowanie części finansowej prospektu emisyjnego (IPO)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/inne-prace-bieglego-rewidenta-ekspertyzy-analizy-konsultacje/">Inne prace biegłego rewidenta: ekspertyzy, analizy, konsultacje</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/audyt-wewnetrzny/">Audyt wewnętrzny</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/badanie-deklaracji-kompletnosci-lucid-verpackg/">Badanie Deklaracji Kompletności (LUCID, VerpackG)</a> </li> </ul></div><div class="mega-navigation__content" data-feature="doradztwo-podatkowe"> <p class="title"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/" class="name">Doradztwo podatkowe <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/kontrola-i-postepowanie-podatkowe/">Kontrola i postępowanie podatkowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/audyt-podatkowy/">Audyt podatkowy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/ceny-transferowe/">Ceny transferowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/transgraniczne-delegowanie-pracownikow/">Transgraniczne delegowanie pracowników</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/jednolity-plik-kontrolny-jpk/">Jednolity Plik Kontrolny (JPK)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/procedury-podatkowe/">Procedury podatkowe</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/doradztwo-podatkowe/ulga-br-ip-box-na-prototyp-na-ekspansje-na-robotyzacje/">Ulga: B+R, IP Box, na prototyp, na ekspansję, na robotyzację</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/informacja-o-strategii-podatkowej/">Informacja o strategii podatkowej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/polska-strefa-inwestycji/">Polska Strefa Inwestycji</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/doradztwo-podatkowe/estonski-cit-wdrozenie/">Estoński CIT – wdrożenie i kalkulator</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/ksef-biezace-wsparcie/">KSeF – bieżące wsparcie</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/mdr-officer/">MDR Officer</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/interpretacje-indywidualne/">Interpretacje indywidualne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/akcyza-clo-i-klasyfikacja-cn/">Akcyza, cło, klasyfikacja CN i PKWiU</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/szkolenia/">Szkolenia podatkowe</a> </li> </ul></div><div class="mega-navigation__content" data-feature="zalozenie-i-reorganizacja-biznesu"> <p class="title"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/" class="name">Założenie i reorganizacja biznesu <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" 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spółek</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/przeksztalcenie-spolki/">Przekształcenie spółki</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/przeksztalcenie-spolki-cywilnej/">Przekształcenie spółki cywilnej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/przeksztalcenie-jednoosobowej-dzialalnosci-w-spolke/">Przekształcenie jednoosobowej działalności w spółkę</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/procesy-transgraniczne-transgraniczne-przeksztalcenia-polaczenia-i-podzialy-spolek/">Procesy transgraniczne – transgraniczne przekształcenia, połączenia i podziały spółek</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/likwidacja-spolki-i-oddzialu/">Likwidacja spółki i oddziału</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/aporty/">Aporty</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/doradztwo-podatkowe-przy-polaczeniach-i-przeksztalceniach/">Doradztwo podatkowe w przekształceniach, połączeniach, podziałach, aportach</a> </li> </ul></div><div class="mega-navigation__content" data-feature="fuzje-i-przejecia"> <p class="title"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/" class="name">Fuzje i Przejęcia <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/alokacja-ceny-nabycia/">Alokacja Ceny Nabycia</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/due-diligence/">Due diligence finansowe i podatkowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/due-diligence-prawne/">Due diligence prawne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/doradztwo-podatkowe-przy-sprzedazy-firmy/">Doradztwo podatkowe przy sprzedaży firmy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/doradztwo-prawne-w-transakcjach-ma/">Doradztwo prawne w transakcjach (M&A)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/przejecie-firmy/">Przejęcie firmy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/sprzedaz-firmy/">Sprzedaż firmy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/wyceny/">Wyceny</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/fuzje-i-przejecia/transaction-forensics/">Transaction Forensics</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/fuzje-i-przejecia/odnawialne-zrodla-energii-oze-doradztwo-transakcyjne/">Odnawialne Źródła Energii (OZE) – doradztwo transakcyjne</a> </li> </ul></div><div class="mega-navigation__content" data-feature="konsulting-biznesowy"> <p class="title"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/" class="name">Konsulting biznesowy <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/analiza-strategiczna/">Analiza strategiczna</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/doradztwo-organizacyjne-i-modelowanie-struktur-organizacyjnych/">Doradztwo organizacyjne i modelowanie struktur 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href="https://grantthornton.pl/usluga/konsulting-biznesowy/uslugi-sledcze/">Usługi śledcze</a> </li> </ul></div><div class="mega-navigation__content" data-feature="konsulting-cyfrowy"> <p class="title"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/" class="name">Konsulting cyfrowy <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/audyt-dojrzalosci-cyfrowej/">Badanie dojrzałości cyfrowej</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/konsulting-cyfrowy/optymalizowanie-procesow-biznesowych-z-wykorzystaniem-ai/">Optymalizowanie procesów biznesowych z wykorzystaniem AI</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/konsulting-cyfrowy/ai-konsulting-dla-biznesu/">Konsulting AI</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/dynamiczne-zarzadzanie-zmiana-dla-nowoczesnych-organizacji/">Dynamiczne zarządzanie zmianą dla nowoczesnych organizacji</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/program-rozwoju-kompetencji-cyfrowych/">Program rozwoju kompetencji cyfrowych</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/optymalizacja-srodowiska-pracy-cyfrowe-wsparcie-pracownikow/">Optymalizacja środowiska pracy. Cyfrowe wsparcie pracowników.</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/audyt-e-commerce-i-optymalizacja-sprzedazy/">Optymalizacja sprzedaży i audyt e-commerce</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/projektowanie-produktow-i-uslug/">Projektowanie produktów i usług</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/analiza-trendow-i-konkurencji/">Analiza trendów i konkurencji</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/user-experience/">User Experience</a> </li> </ul></div><div class="mega-navigation__content" data-feature="cyberbezpieczenstwo-i-outsourcing-it"> <p class="title"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/" class="name">Cyberbezpieczeństwo i outsourcing IT <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/audyt-bezpieczenstwa/">Audyt bezpieczeństwa</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/audyt-dostawcow-i-podwykonawcow/">Audyt dostawców oraz podwykonawców</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/audyt-zarzadzania-informatyka-i-bezpieczenstwem/">Audyt zarządzania informatyką i bezpieczeństwem</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/obsluga-incydentow-bezpieczenstwa-i-informatyka-sledcza/">Obsługa incydentów bezpieczeństwa i informatyka śledcza</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/obsluga-informatyczna-dla-firm-outsourcing-it/">Obsługa informatyczna dla firm (outsourcing IT)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/ocena-reputacji-cyfrowej/">Ocena reputacji cyfrowej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/przygotowanie-do-certyfikacji-bezpieczenstwa/">Przygotowanie do certyfikacji bezpieczeństwa</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-bezpieczenstwem/">Strategia zarządzania bezpieczeństwem</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-ciagloscia-dzialania/">Strategia zarządzania ciągłością działania</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-informatyka/">Strategia zarządzania informatyką</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-ryzykiem-operacyjnym-w-informatyce/">Strategia zarządzania ryzykiem operacyjnym w informatyce</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/ubezpieczenie-od-cyberzagrozen/">Ubezpieczenie od cyberzagrożeń</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/wirtualny-szef-it-vcio/">Wirtualny szef IT – vCIO</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/wirtualny-szef-bezpieczenstwa-informacji/">Wirtualny Szef Bezpieczeństwa Informacji – vCISO</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/call-it-strategy-od-analizy-do-wdrozenia/">Call IT Strategy: od analizy do wdrożenia</a> </li> </ul></div><div class="mega-navigation__content" data-feature="doradztwo-finansowe"> <p class="title"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/" class="name">Doradztwo finansowe <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/alokacja-ceny-nabycia/">Alokacja Ceny Nabycia</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/biznesplan-i-modelowanie-finansowe/">Biznesplan i modelowanie finansowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/pozyskanie-finansowania-strukturyzacja-i-optymalizacja-dlugu/">Debt advisory – doradztwo w pozyskaniu, strukturyzacji i optymalizacji finansowania</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/fairness-opinion/">Fairness opinion</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/niezalezny-przeglad-przedsiebiorstw-ibr/">Niezależny Przegląd Przedsiębiorstw (IBR)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/test-prywatnego-inwestora-i-test-prywatnego-wierzyciela/">Test Prywatnego Inwestora i Test Prywatnego Wierzyciela</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/wyceny/">Wyceny</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/zarzadzanie-ryzykiem-finansowym/">Zarządzanie ryzykiem finansowym</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/zwrot-marzy-na-transakcjach-zabezpieczajacych/">Zwrot marży na transakcjach zabezpieczających</a> </li> </ul></div><div class="mega-navigation__content" data-feature="kancelaria-prawna"> <p class="title"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/" class="name">Kancelaria prawna <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/podzial-polaczenie-przeksztalcenie-spolki-doradztwo-prawne/">Podział, połączenie, przekształcenie spółki – doradztwo prawne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/obsluga-prawna-spolki/">Obsługa prawna spółki</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/fundacja-rodzinna/">Fundacja Rodzinna</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/kancelaria-prawna/audyt-fundacji-rodzinnej/">Audyt Fundacji Rodzinnej</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/kancelaria-prawna/family-office/">Family Office</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/due-diligence-prawne/">Due diligence prawne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/doradztwo-prawne-w-transakcjach-ma/">Doradztwo prawne w transakcjach (M&A)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/prawo-pracy/">Prawo pracy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/doradztwo-prawne-dla-e-commerce/">Doradztwo prawne dla e-commerce</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/compliance-prawne/">Compliance prawne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/ochrona-praw-wlasnosci-intelektualnej/">Ochrona praw własności intelektualnej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/nieruchomosci-doradztwo-prawne/">Nieruchomości – doradztwo prawne</a> </li> </ul></div><div class="mega-navigation__content" data-feature="outsourcing-finansowo-ksiegowy"> <p class="title"> <a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/" class="name">Outsourcing finansowo-księgowy <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/outsourcing-rachunkowosci/">Outsourcing rachunkowości</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/nadzor-ksiegowy/">Nadzór księgowy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/uslugi-wsparcia-ksiegowego/">Usługi wsparcia księgowego</a> </li> </ul></div><div class="mega-navigation__content" data-feature="outsourcing-kadr-i-plac"> <p class="title"> <a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/" class="name">Outsourcing kadr i płac <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/kalkulacja-wynagrodzen-dla-kadry-menedzerskiej/">Kalkulacja wynagrodzeń dla kadry menedżerskiej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/uslugi-kadrowo-placowe/">Usługi kadrowo-płacowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/zastepstwo-pracownikow-placowo-kadrowych/">Zastępstwo pracowników płacowo-kadrowych</a> </li> </ul></div><div class="mega-navigation__content" data-feature="sprawozdawczosc-i-tax-compliance"> <p class="title"> <a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/" class="name">Sprawozdawczość i Tax Compliance <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/tax-compliance/">Tax Compliance</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/konsolidacja-i-sprawozdawczosc-msr-mssf/">Konsolidacja i sprawozdawczość MSR/MSSF</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/sprawozdawczosc-gus-nbp-intrastat/">Sprawozdawczość GUS, NBP, Intrastat</a> </li> <li class="list__item"> <a href="https://e-sf.grantthornton.pl/">e-Sprawozdania</a> </li> </ul></div><div class="mega-navigation__content" data-feature="dotacje-dla-firm"> <p class="title"> <a href="https://grantthornton.pl/usluga/dotacje-dla-firm/" class="name">Dotacje dla firm <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/dotacje-dla-firm/analiza-rozwoju-przedsiebiorstwa-pod-katem-mozliwosci-pozyskania-dotacji/">Analiza rozwoju przedsiębiorstwa pod kątem możliwości pozyskania dotacji</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/dotacje-dla-firm/obsluga-i-doradztwo-w-trakcie-realizacji-projektu-dotacje/">Obsługa i doradztwo w trakcie realizacji projektu (dotacje)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/dotacje-dla-firm/przygotowanie-dokumentacji-aplikacyjnej-dotacje/">Przygotowanie dokumentacji aplikacyjnej (dotacje)</a> </li> </ul></div><div class="mega-navigation__content" data-feature="wsparcie-dla-samorzadow"> <p class="title"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/" class="name">Wsparcie dla samorządów <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/pozyskiwanie-dotacji-dla-samorzadow/">Pozyskiwanie dotacji dla samorządów</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/programy-rewitalizacji/">Programy rewitalizacji</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/strategia-rozwoju-samorzadow/">Strategia rozwoju samorządów</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/program-cyberbezpieczny-samorzad/">Program „Cyberbezpieczny Samorząd”</a> </li> </ul></div><div class="mega-navigation__content" data-feature="ochrona-danych-osobowych-rodo"> <p class="title"> <a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/" class="name">Ochrona danych osobowych (RODO) <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/audyt-i-wdrozenie-rodo/">Audyt i wdrożenie RODO</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/rodo-outsourcing-ochrony-danych-osobowych/">Outsourcing funkcji inspektora ochrony danych osobowych (outsourcing IOD)</a> </li> </ul></div><div class="mega-navigation__content" data-feature="esg"> <p class="title"> <a href="https://grantthornton.pl/usluga/esg/" class="name">ESG <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" 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rel="noopener noreferrer">Alokacja Ceny Nabycia</a></li></div></ul></div><div id="related-services__toggler" class="show-more_toggler" data-show="Zobacz pozostałe (5)" data-hide="Ukryj"> Zobacz pozostałe (5)</div></div></div></div><div class="container"> <div class="col-layout"> <section class="service-description-section" id=opis-uslugi> <div class="block__text-with-heading"> <div class="block__heading"> <h2 class="section-title">Czym jest Alokacja Ceny Nabycia?</h2></div><div class="block__content"> <p>Alokacja Ceny Nabycia (ang. Purchase Price Allocation, w skrócie PPA) ma na celu identyfikację i oszacowanie wartości godziwej nabytych składników majątku – materialnych oraz niematerialnych, a następnie ich ujawnienie w bilansie podmiotu przejmującego.</p></div></div><div class="service-description-list"> <ul class="service-description-list__list"> <li> <div class="service-description-list__heading"> <img class="service-description-list__icon" src="https://grantthornton.pl/wp-content/uploads/2022/07/usluga-opis-zysk.png" aria-hidden="true"> <h3 class="title"> Kto może skorzystać z Alokacji Ceny Nabycia? </h3> <span class="icon svg-container noColor" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="service-description-list__description"> <p>Ze wsparcia mogą skorzystać podmioty, które w ciągu ostatnich 12 miesięcy dokonywały transakcji zakupu przedsiębiorstwa, a nie przeprowadziły jeszcze rozliczenia jego nabycia. Alokacja ceny nabycia przyda się także spółkom będącym w trakcie lub planującym w przyszłości transakcje fuzji i przejęć.</p></div></li> <li> <div class="service-description-list__heading"> <img class="service-description-list__icon" src="https://grantthornton.pl/wp-content/uploads/2022/07/usluga-opis-jak.png" aria-hidden="true"> <h3 class="title"> Kiedy należy skorzystać z Alokacji Ceny Nabycia? </h3> <span class="icon svg-container noColor" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="service-description-list__description"> <p>Zgodnie z MSSF 3 spółka przejmująca zobowiązana jest do ujawnienia w sprawozdaniu finansowym wszelkiego majątku podmiotu przejmowanego w postaci aktywów materialnych lub niematerialnych. Różnica pomiędzy ceną nabycia a wartością godziwą aktywów powinna zostać wykazana w postaci wartości firmy.</p></div></li> <li> <div class="service-description-list__heading"> <img class="service-description-list__icon" src="https://grantthornton.pl/wp-content/uploads/2022/07/usluga-opis-czym.png" aria-hidden="true"> <h3 class="title"> Co można zyskać dzięki Alokacji Ceny Nabycia? </h3> <span class="icon svg-container noColor" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="service-description-list__description"> <p>Alokacja ceny nabycia pozwala spółce przejmującej na poznanie i ujawnienie wartości wszelkich przejętych w ramach transakcji aktywów, spełniając jednocześnie obowiązki wynikające z MSSF 3. Podmiot przejmujący zobowiązany jest do ujawnienia nie tylko aktywów już zidentyfikowanych w bilansie spółki przejmowanej, lecz także niezidentyfikowanych aktywów niematerialnych nabytych w ramach przeprowadzonej transakcji.</p></div></li> </ul></div></section></div></div><div class="container"> <div class="col-layout"> <section class="featured-block" style="--feature-block-color: #9bd732"> <p class="list__title">Alokacja ceny zakupu najczęściej prowadzi do ujawnienia takich aktywów niematerialnych jak:</p> <ul class="list"> <div class="list__links"> <li class="list__item"> Technologiczne: patenty, bazy danych, tajemnice handlowe, oprogramowanie, prace badawczo-rozwojowe, opatentowane technologie </li> <li class="list__item"> Rynkowe: znaki handlowe, domeny internetowe, marki korporacyjne i produktowe, opakowania, umowy o zakazie konkurencji </li> <li class="list__item"> Relacyjne: listy Klientów, relacje z Klientami, kontrakty handlowe, portfel zamówień </li> <li class="list__item"> Artystyczne: prawa autorskie, fotografie, filmy, utwory muzyczne, materiały wideo i audio-wideo, slogany reklamowe </li> <li class="list__item"> Licencje: umowy licencyjne, umowy franchisingowe </li></div></ul> </section></div></div><div class="container" style="margin-bottom: 8rem;"> <div class="container"> <div class="col-layout"> <section id=zakres-wsparcia class="service-support"> <div class="service-support__title"> <h2 class="section-title"> Zakres wsparcia </h2></div><div class="service-support__description"> <p>W ramach procesu Alokacji Ceny Nabycia wspieramy Państwa w szczególności w określeniu:</p></div><div class="service-support__paragraphs"> <div class="paragraphs__list"> <ul class="paragraphs__list--main"> <div class="paragraphs__main"> <li class="paragraphs__item"> <div class="paragraphs__item-title"> <span>Który z podmiotów biorących udział w transakcji jest spółką przejmowaną, a który przejmującą?</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="paragraphs__item-description"> <p>W przypadku bardziej złożonych transakcji ustalenie podmiotu przejmującego nie musi być tak oczywiste na pierwszy rzut oka. Na przykład w przypadku przejęć odwrotnych może dojść do sytuacji w której to mniejszy podmiot będzie formalnie przejmował dużo większe przedsiębiorstwo jednocześnie nie przejmując kontroli nad biznesem prowadzonym przez przejmowane przedsiębiorstwo.</p></div></li> <li class="paragraphs__item"> <div class="paragraphs__item-title"> <span>Daty przejęcia kontroli</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="paragraphs__item-description"> <p>Alokacji ceny nabycia dokonuje się dopiero w momencie przejęcia kontroli nad przedsiębiorstwem. Tym samym kluczowe jest ustalenie momentu w którym do tego przejęcia dochodzi – szczególnie w przypadku gdy mamy do czynienia z zakupem mniejszych pakietów udziałów. W niektórych przypadkach nawet zakup pakietu akcji mniejszego niż 50% daje już możliwość sprawowania kontroli.</p></div></li> <li class="paragraphs__item"> <div class="paragraphs__item-title"> <span>Ceny nabycia</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="paragraphs__item-description"> <p>Cena którą inwestor płaci za przejmowany podmiot może wynikać z bardzo zróżnicowanych formuł cenowych uzgodnionych w ramach umowy inwestycyjnej. Płatności mogą być rozłożone w czasie na raty a część z nich może być dodatkowo uzależniona od przyszłych wyników (earn-out).</p></div></li> <li class="paragraphs__item"> <div class="paragraphs__item-title"> <span>Ośrodków wypracowujących przepływy pieniężne (Cash Generating Units – CGU)</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="paragraphs__item-description"> <p>Alokacja ceny nabycia powinna zostać dokonana w odniesieniu do części przejmowanego biznesu, które można przypisać do oddzielnych strumieni pieniężnych. Jeżeli przejmowany podmiot prowadzi zdywersyfikowaną działalność to osobnej analizie powinny zostać poddane poszczególne segmenty, które nazywane są ośrodkami wypracowującymi przepływy pieniężne.</p></div></li> <li class="paragraphs__item"> <div class="paragraphs__item-title"> <span>Wartości godziwej przejmowanego majątku trwałego oraz wartości niematerialnych i prawnych</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="paragraphs__item-description"> <p>Wycena do wartości godziwej środków trwałych i WNiP, które zostały przejęte. Wycenie podlegają również te aktywa, które w dniu przejęcia były już w pełni zamortyzowane ale w dalszym ciągu są wykorzystywane w działalności gospodarczej lub mogłyby być sprzedane na rynku.</p></div></li></div><div class="paragraphs__additional hidden-content"> <li class="paragraphs__item"> <div class="paragraphs__item-title"> <span>Wartości godziwej oraz okresu użytkowania aktywów niematerialnych wcześniej nie ujętych w ewidencji bilansowej</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="paragraphs__item-description"> <p>Identyfikacja i wycena do wartości godziwej aktywów niematerialnych, które z uwagi na swoją naturę nie mogły być wcześniej ujmowane jako składnik majątku przedsiębiorstwa. Najczęściej identyfikowane są takie aktywa jak znaki towarowe, relacje z klientami, patenty, koncesje, know-how, samodzielnie wytworzone oprogramowanie.</p></div></li> <li class="paragraphs__item"> <div class="paragraphs__item-title"> <span>Wartości firmy (goodwill) powstałej w wyniku transakcji</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="paragraphs__item-description"> <p>Alokacja ceny nabycia na poszczególne aktywa przejęte w ramach transakcji prowadzi do powstania wartości firmy. Jest to różnica pomiędzy faktycznie zapłaconą ceną transakcyjną a wartością godziwą przejętych aktywów, w tym również tych które zostały zidentyfikowane poza dotychczasową ewidencją bilansową.</p></div></li></div></ul></div><div id="service-support__toggler" class="show-more_toggler" data-show="Zobacz pozostałe (2)" data-hide="Ukryj"> Zobacz pozostałe (2)</div></div></section></div></div></div><div class="baner container" style="--text-color: #ffffff"> <div class="baner__background" style="background-image: linear-gradient(135deg, rgba(43,20,77,.75) 0%, rgba(43,20,77,.75) 70%, rgba(160,109,255,.75) 100%), url('https://grantthornton.pl/wp-content/uploads/2015/09/pexels-fauxels-3183150-scaled.jpg'), linear-gradient(135deg, rgba(43,20,77,1) 0%, rgba(43,20,77,1) 70%, rgba(160,109,255,1) 100%);"></div><div class="baner__title"> Potrzebujesz wsparcia w nietypowym zakresie? <span class="baner__subtitle"></span></div><div class="baner__text"> <p>Na pewno będziemy w stanie Ci pomóc. Porozmawiajmy o Twoich potrzebach!</p></div><button type="button" class="baner__button scroll-button button button--outline button--outline__primary" style=" --button-bg: #4f2d7f; --button-color: #ffffff; --button-hover: #FFFFFF; --button-hover-text: #4F2D7F; ">Skontaktuj się</button></div><div class="container wrapper-container"> <section class="implementation-process article-section" id=proces-realizacji> <div class="implementation-process__title"> <h2 class="section-title"> Proces realizacji </h2></div><div class="implementation-process__subtitle"></div><div class="row"> <div class="implementation-process__steps col-xl-4 col-lg-5 col-md-12"> <ul class="implementation-process__list"> <li class="implementation-process__item"> <div class="item-title active"> <button data-text="<p>Alokacja ceny nabycia realizowana przez zespół specjalistów Grant Thornton opiera się na bieżącej współpracy z przedstawicielami spółki przejmującej, podmiotu przejmowanego, a także audytorem. Przyjęte podejście umożliwia zrozumienie motywów i warunków dokonanej transakcji oraz wspiera proces identyfikacji ośrodków wypracowujących przepływy pieniężne.</p> ">1</button> <span> Analiza warunków transakcji</span></div><div class="implementation-process__item-desc-mobile"> <p>Alokacja ceny nabycia realizowana przez zespół specjalistów Grant Thornton opiera się na bieżącej współpracy z przedstawicielami spółki przejmującej, podmiotu przejmowanego, a także audytorem. Przyjęte podejście umożliwia zrozumienie motywów i warunków dokonanej transakcji oraz wspiera proces identyfikacji ośrodków wypracowujących przepływy pieniężne.</p></div></li> <li class="implementation-process__item"> <div class="item-title"> <button data-text="<p>Efektem końcowym prac jest kompleksowy raport, zawierający wycenę poszczególnych aktywów oraz wszelkie informacje niezbędne do prawidłowego księgowego rozliczenia transakcji.</p> ">2</button> <span> Opracowanie kompleksowego raportu</span></div><div class="implementation-process__item-desc-mobile"> <p>Efektem końcowym prac jest kompleksowy raport, zawierający wycenę poszczególnych aktywów oraz wszelkie informacje niezbędne do prawidłowego księgowego rozliczenia transakcji.</p></div></li> </ul></div><div class="implementation-process__step-description col-lg-7 col-xl-8"><p>Alokacja ceny nabycia realizowana przez zespół specjalistów Grant Thornton opiera się na bieżącej współpracy z przedstawicielami spółki przejmującej, podmiotu przejmowanego, a także audytorem. Przyjęte podejście umożliwia zrozumienie motywów i warunków dokonanej transakcji oraz wspiera proces identyfikacji ośrodków wypracowujących przepływy pieniężne.</p></div></div><div class="implementation-process__description"> <p>Współczesna gospodarka oparta na wiedzy powoduje wzrost znaczenia wartości niematerialnych. W konsekwencji zmian zachodzących w gospodarce coraz częściej wartość księgowa nabywanego przedsiębiorstwa jest niższa niż jego wartość rynkowa. Zgodnie z wymaganiami MSSF 3 każde połączenie jednostek gospodarczych, musi zostać odpowiednio rozliczone w księgach nabywcy. Oznacza to, że jednostka przejmująca powinna ująć w sprawozdaniu możliwy do zidentyfikowania majątek przejmowanego podmiotu w trzech grupach: aktywa materialne/zobowiązania, aktywa niematerialne, wartość firmy.</p></div></section></div><div class="baner container" style="--text-color: #ffffff"> <div class="baner__background" style="background-image: linear-gradient(135deg, rgba(43,20,77,.75) 0%, rgba(43,20,77,.75) 70%, rgba(160,109,255,.75) 100%), url('https://grantthornton.pl/wp-content/uploads/2022/09/preparing-with-reports-2021-09-24-02-54-05-utc-scaled.jpg'), linear-gradient(135deg, rgba(43,20,77,1) 0%, rgba(43,20,77,1) 70%, rgba(160,109,255,1) 100%);"></div><div class="baner__title"> ARTYKUŁ <span class="baner__subtitle">Alokacja ceny nabycia – czym jest i dlaczego Twoja firma może jej potrzebować?</span></div><div class="baner__text"> <p>Dowiedz się w 4 krokach!</p></div><a href="https://grantthornton.pl/publikacja/alokacja-ceny-nabycia-czym-jest-i-dlaczego-twoja-firma-moze-jej-potrzebowac/" class="baner__button button button--outline button--outline__primary" style="--button-bg: #ffffff; --button-color: #4f2d7f; --button-hover: #4F2D7F; --button-hover-text: #FFFFFF;" target="_blank" rel="noopener noreferrer">Przeczytaj</a></div><div class="container wrapper-container"> <section class="why-us article-section" id=dlaczego-grant-thornton> <div class="why-us__title"> <h2 class="section-title"> Dlaczego Grant Thornton? </h2></div><div class="why-us__subtitle"> Stoi za nami doświadczenie!</div><div class="why-us__description"> <p>W ciągu ponad 25 lat działalności na polskim rynku zgromadziliśmy wiedzę z kilkunastu branż oraz sektorów. Rozwiązując pojawiające się problemy, korzystamy ze zgromadzonej wiedzy i doświadczenia, dzięki czemu patrzymy na firmę w szerszej perspektywie – widzimy całe przedsiębiorstwo i stale zmieniające się warunki rynkowe. Nasze doświadczenie w realizacji projektów wycen z różnych branż pozwala nam identyfikować i określać wartość szerokiej gamy aktywów materialnych oraz niematerialnych. 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