{"id":3388,"date":"2025-09-10T12:31:16","date_gmt":"2025-09-10T10:31:16","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3388"},"modified":"2025-09-10T12:31:16","modified_gmt":"2025-09-10T10:31:16","slug":"projekt-ksr-inwestycje-w-nieruchomosci-i-wartosci-niematerialne-i-prawne","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/09\/10\/projekt-ksr-inwestycje-w-nieruchomosci-i-wartosci-niematerialne-i-prawne\/","title":{"rendered":"Projekt KSR \u2013 Inwestycje w nieruchomo\u015bci i warto\u015bci niematerialne i prawne"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/finanse\/\" class=\"post-term\">Finanse<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/nieruchomosci\/\" class=\"post-term\">Nieruchomo\u015bci<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Projekt KSR \u2013 Inwestycje w nieruchomo\u015bci i warto\u015bci niematerialne i prawne<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2025-09-10T12:31:16+02:00\">\n\t\t10 wrze\u015bnia, 2025 12:31 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/invest-europe-mKYf6jV-rYo-unsplash-scaled.jpg\" alt=\"a man in a white shirt and tie holding a folder\" class=\"wp-image-3394 is-cropped\" width=\"2560\" height=\"1705\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/invest-europe-mKYf6jV-rYo-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/invest-europe-mKYf6jV-rYo-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/invest-europe-mKYf6jV-rYo-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/invest-europe-mKYf6jV-rYo-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/invest-europe-mKYf6jV-rYo-unsplash-1024x682.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/invest-europe-mKYf6jV-rYo-unsplash-1536x1023.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/invest-europe-mKYf6jV-rYo-unsplash-2048x1364.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/invest-europe-mKYf6jV-rYo-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#istota\" class=\"toc__link js-toc-link\">Dlaczego powsta\u0142 nowy standard?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#stawki\" class=\"toc__link js-toc-link\">Najwa\u017cniejsze za\u0142o\u017cenia standardu KSR<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#inne\" class=\"toc__link js-toc-link\">Znaczenie dla przedsi\u0119biorc\u00f3w<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#pomoc\" class=\"toc__link js-toc-link\">W czym mo\u017cemy pom\u00f3c?<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\"><strong>Komitet Standard\u00f3w Rachunkowo\u015bci opublikowa\u0142 projekt nowego standardu <strong>KSR \u201eInwestycje w nieruchomo\u015bci i warto\u015bci niematerialne i prawne\u201d<\/strong>. Dokument ma na celu doprecyzowanie zasad ujmowania, wyceny i prezentacji inwestycji w nieruchomo\u015bci oraz warto\u015bci niematerialne i prawne w sprawozdaniach finansowych.<\/strong><\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"istota\" class=\"heading h-24\"><strong>Dlaczego powsta\u0142 nowy standard?<\/strong><\/h2>\n\n\n\n<p>W praktyce gospodarczej od lat pojawia\u0142y si\u0119 rozbie\u017cno\u015bci w klasyfikowaniu, prezentacji przychod\u00f3w i wycenie nieruchomo\u015bci inwestycyjnych. Podobne problemy dotyczy\u0142y warto\u015bci niematerialnych i prawnych, zw\u0142aszcza praw ochronnych czy licencji. Nowy standard ma ujednolici\u0107 stosowane praktyki i dostosowa\u0107 polskie przepisy do potrzeb rynku.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"stawki\" class=\"heading h-24\"><strong>Najwa\u017cniejsze za\u0142o\u017cenia standardu KSR<\/strong><\/h2>\n\n\n\n<p><strong><strong>1. Definicja inwestycji w nieruchomo\u015bci<\/strong><\/strong><\/p>\n\n\n\n<p class=\"text\">Za inwestycje w nieruchomo\u015bci uznaje si\u0119 grunty, budynki i lokale:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">utrzymywane w celu osi\u0105gania korzy\u015bci ekonomicznych z najmu,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">lub wzrostu warto\u015bci w czasie,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">a nie wykorzystywane w podstawowej dzia\u0142alno\u015bci operacyjnej jednostki.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\"><strong>2. Klasyfikacja i zmiana przeznaczenia<\/strong><\/p>\n\n\n\n<p class=\"has-16-font-size\">Standard wskazuje, jak klasyfikowa\u0107 nieruchomo\u015bci w przypadku zmiany sposobu ich wykorzystania \u2013 np. przej\u015bcie z aktyw\u00f3w trwa\u0142ych do inwestycji i odwrotnie. Wymaga to odpowiednich przeksi\u0119gowa\u0144 oraz ujawnienia w informacji dodatkowej.<\/p>\n\n\n\n<p><strong>3. Wycena<\/strong><\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>w momencie pocz\u0105tkowego uj\u0119cia<\/strong> \u2013 wed\u0142ug ceny nabycia lub kosztu wytworzenia.<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>na dzie\u0144 bilansowy<\/strong> \u2013 co do zasady w warto\u015bci pocz\u0105tkowej pomniejszonej o umorzenie i odpisy z tytu\u0142u utraty warto\u015bci.<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">standard dopuszcza stosowanie warto\u015bci godziwej, je\u015bli jednostka przyj\u0119\u0142a takie rozwi\u0105zanie w polityce rachunkowo\u015bci i ma mo\u017cliwo\u015b\u0107 wiarygodnej wyceny.<\/span><\/li>\n<\/ul>\n\n\n\n<p><strong>4. Warto\u015bci niematerialne i prawne<\/strong><\/p>\n\n\n\n<p>Projekt KSR odnosi si\u0119 tak\u017ce do warto\u015bci niematerialnych, m.in.:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">praw ochronnych (patenty, znaki towarowe),<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">licencji, koncesji,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">know-how.<\/span><\/li>\n<\/ul>\n\n\n\n<p>Podkre\u015blono konieczno\u015b\u0107 weryfikacji okresu u\u017cytkowania i zasad dokonywania odpis\u00f3w amortyzacyjnych oraz test\u00f3w na utrat\u0119 warto\u015bci.<\/p>\n\n\n\n<p><strong>5. Prezentacja i ujawnienia<\/strong><\/p>\n\n\n\n<p>Jednostki b\u0119d\u0105 musia\u0142y szczeg\u00f3\u0142owo ujawnia\u0107 w sprawozdaniu finansowym m.in.:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">kryteria klasyfikacji inwestycji w nieruchomo\u015bci,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">przyj\u0119te zasady wyceny,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">informacje o zmianach przeznaczenia nieruchomo\u015bci,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">dane o odpisach z tytu\u0142u utraty warto\u015bci.<\/span><\/li>\n<\/ul>\n\n\n\n<p><strong>6. Prezentacja przychod\u00f3w z inwestycji w nieruchomo\u015bci<\/strong><\/p>\n\n\n\n<p>Projekt KSR doprecyzowuje r\u00f3wnie\u017c <strong>zasady prezentacji przychod\u00f3w<\/strong> generowanych przez nieruchomo\u015bci zakwalifikowane jako inwestycje.<\/p>\n\n\n\n<p>Spos\u00f3b zakwalifikowania przychod\u00f3w i koszt\u00f3w wynikaj\u0105cych z korzy\u015bci dotycz\u0105cych inwestycji w nieruchomo\u015bci\/WNiP zale\u017cy od modelu biznesowego, w ramach kt\u00f3rego jednostka wykorzystuje te sk\u0142adniki aktyw\u00f3w. Je\u015bli nieruchomo\u015bci\/WNiP s\u0105 oddane do korzystania innym podmiotom, a najem nieruchomo\u015bci \/ udost\u0119pnienie WNIP stanowi podstawowy obszar dzia\u0142alno\u015bci gospodarczej jednostki, tj. gdy model biznesowy jednostki zak\u0142ada wy\u0142\u0105cznie uzyskiwanie korzy\u015bci z najmu \/ udost\u0119pnienia WNiP lub wzrostu warto\u015bci takich aktyw\u00f3w, przychody z powy\u017cszych tytu\u0142\u00f3w ujmuje si\u0119 jako przychody z dzia\u0142alno\u015bci podstawowej.<\/p>\n\n\n\n<p>Dzi\u0119ki temu rozwi\u0105zaniu spos\u00f3b prezentacji przychod\u00f3w b\u0119dzie odzwierciedla\u0142 faktyczny charakter dzia\u0142alno\u015bci jednostki \u2013 r\u00f3\u017cnicuj\u0105c przypadki, w kt\u00f3rych najem ma charakter uboczny od tych, w kt\u00f3rych stanowi kluczowy obszar biznesu.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"inne\" class=\"heading h-24\"><strong>Znaczenie dla przedsi\u0119biorc\u00f3w<\/strong><\/h2>\n\n\n\n<p class=\"text\">Projekt KSR to krok w stron\u0119 wi\u0119kszej przejrzysto\u015bci sprawozda\u0144 finansowych i zbli\u017cenia polskich standard\u00f3w do praktyki mi\u0119dzynarodowej. Dla firm oznacza to konieczno\u015b\u0107 dok\u0142adniejszej analizy posiadanych nieruchomo\u015bci i warto\u015bci niematerialnych oraz dostosowania polityki rachunkowo\u015bci do nowych wymog\u00f3w.<br><br>Standard jest obecnie w fazie konsultacji \u2013 ostateczny kszta\u0142t regulacji mo\u017ce jeszcze ulec zmianie. Warto jednak ju\u017c teraz zapozna\u0107 si\u0119 z projektem i oceni\u0107, jakie konsekwencje mo\u017ce mie\u0107 dla sprawozdawczo\u015bci finansowej przedsi\u0119biorstwa.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"pomoc\" class=\"heading h-24\"><strong>W czym mo\u017cemy pom\u00f3c?<\/strong><\/h2>\n\n\n\n<p class=\"text\">Zapraszamy do kontaktu. 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