{"id":2374,"date":"2023-07-13T13:57:59","date_gmt":"2023-07-13T13:57:59","guid":{"rendered":"https:\/\/btla.eu\/economic-consulting\/examinations-of-merger-and-transformation-plans\/"},"modified":"2023-08-22T05:56:16","modified_gmt":"2023-08-22T05:56:16","slug":"examinations-of-merger-and-transformation-plans","status":"publish","type":"page","link":"https:\/\/btla.eu\/en\/economic-consulting\/examinations-of-merger-and-transformation-plans\/","title":{"rendered":"Examinations of merger and transformation plans"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/btla.eu\/wp-content\/uploads\/2023\/06\/PRAWO-2.png&#8221; custom_padding=&#8221;||104px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; max_width=&#8221;1536px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Exo|600|||||||&#8221; header_text_align=&#8221;left&#8221; header_text_color=&#8221;#FFFFFF&#8221; header_font_size=&#8221;65px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Categories&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; custom_margin=&#8221;||-17px|||&#8221; custom_padding=&#8221;15px||27px|||&#8221; global_colors_info=&#8221;{%22gcid-01d52b91-888a-4360-8bf2-df06995b266a%22:%91%93}&#8221;][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Exo||||||||&#8221; header_text_align=&#8221;center&#8221; header_font_size=&#8221;36px&#8221; header_2_font=&#8221;Exo||||||||&#8221; header_2_text_align=&#8221;center&#8221; header_2_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; header_2_font_size=&#8221;36px&#8221; header_text_align_tablet=&#8221;center&#8221; header_text_align_phone=&#8221;center&#8221; header_text_align_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_2_text_color%22%93}&#8221;]<\/p>\n<h1><span>Examinations of merger and transformation plans<\/span><\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;About&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;15px||1px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;28px|||||&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Exo|600|||||||&#8221; header_2_font=&#8221;Exo|600|||||||&#8221; header_2_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; header_2_font_size=&#8221;30px&#8221; custom_margin=&#8221;-25px|||||&#8221; header_2_text_align_tablet=&#8221;&#8221; header_2_text_align_phone=&#8221;center&#8221; header_2_text_align_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_2_text_color%22%93}&#8221;]<\/p>\n<h2>Audit for financial statements<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Exo|300|||||||&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;justified&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span>Auditing financial statements is intended to confirm that:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><span>The financial statements present a fair and clear picture of the entity&#8217;s property and financial position as at the balance sheet date, its financial result and cash flows for the financial year, in accordance with the applicable provisions of the Accounting Act or the International Accounting Standards\/International Financial Reporting Standards &#8211; if applicable to this entity.<\/span><\/li>\n<li aria-level=\"1\"><span>The financial statement is consistent, in form and content, with the applicable laws and entity&#8217;s Memorandum\/ Statute, if it is the basis for entity&#8217;s operations.<\/span><\/li>\n<li aria-level=\"1\"><span>The financial statement has been prepared on the basis of proper bookkeeping in accordance with Art.2 of the Accounting Act.<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/btla.eu\/wp-content\/uploads\/2023\/07\/uslugi-podatkowe-prawne-i-ksiegowe-dla-firm-2.jpg&#8221; title_text=&#8221;us\u0142ugi podatkowe prawne i ksi\u0119gowe dla firm (2)&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;27px|||||&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;rgba(184,160,118,0.51)&#8221; box_shadow_style=&#8221;preset1&#8243; box_shadow_vertical=&#8221;1px&#8221; box_shadow_blur=&#8221;4px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/btla.eu\/wp-content\/uploads\/2023\/07\/uslugi-podatkowe-prawne-i-ksiegowe-dla-firm-1.jpg&#8221; title_text=&#8221;us\u0142ugi podatkowe prawne i ksi\u0119gowe dla firm (1)&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;25px|||||&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;rgba(184,160,118,0.51)&#8221; box_shadow_style=&#8221;preset1&#8243; box_shadow_vertical=&#8221;1px&#8221; box_shadow_blur=&#8221;4px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Exo|600|||||||&#8221; header_2_font=&#8221;Exo|600|||||||&#8221; header_2_text_color=&#8221;gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11&#8243; header_2_font_size=&#8221;30px&#8221; custom_margin=&#8221;6px|||||&#8221; header_2_text_align_tablet=&#8221;&#8221; header_2_text_align_phone=&#8221;center&#8221; header_2_text_align_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22header_2_text_color%22%93}&#8221;]<\/p>\n<h2>Examination of the company&#8217;s report<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Exo|300|||||||&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;justified&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span>As BTLA, we audit the financial statements in accordance with the National Auditing Standards in the wording of the International Auditing Standards and in accordance with the Act of 19 July 2019 on statutory auditors, audit firms and public supervision.<\/span><\/p>\n<p><span>We recommend the audit service also for entities that are not obliged to do so.<\/span><\/p>\n<p><span>An audit of financial statement provides current and potential financial statement recipients with a guarantee such audited financial statements contain reliable, correct and credible information based on which investment decisions, crucial for a company&#8217;s development, can be made.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Examinations of merger and transformation plansAudit for financial statementsAuditing financial statements is intended to confirm that: The financial statements present a fair and clear picture of the entity&#8217;s property and financial position as at the balance sheet date, its financial result and cash flows for the financial year, in accordance with the applicable provisions of [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":2350,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-2374","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Examinations of merger and transformation plans - BTLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/btla.eu\/en\/economic-consulting\/examinations-of-merger-and-transformation-plans\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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