{"zawartosc":"Spis tresci Pomocnika ksiegowego o id 5949","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":"Dzia\u0142alno\u015b\u0107 deweloperska. Krajowy Standard Rachunkowo\u015bci nr 8. Stan prawny na 1 kwietnia 2021\u0026nbsp;r.","DataWydania":" Pomocnik Rachunkowo\u015bci\u003Cbr\/\u003E do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7\u003Cbr\/\u003Ez\u0026nbsp;dnia 1.04.2021","IkonaSpisuTresci":{"link":"\/pomocniki-ksiegowego","title":""},"SpisTresci":"\u003Ca name=\u0022266548\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\/5949\/266548\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/uchwala-nr-102020-komitetu-standardow-rachunkowosci-z-dnia-10.html\u0022 title=\u0022UCHWA\u0141A NR\u0026nbsp;10\/2020 KOMITETU STANDARD\u00d3W RACHUNKOWO\u015aCI z\u0026nbsp;dnia 10 listopada 2020\u0026nbsp;r. w\u0026nbsp;sprawie przyj\u0119cia aktualizacji Krajowego Standardu Rachunkowo\u015bci nr\u0026nbsp;8 \u0022Dzia\u0142alno\u015b\u0107 deweloperska\u0022 - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EUCHWA\u0141A NR\u0026nbsp;10\/2020 KOMITETU STANDARD\u00d3W RACHUNKOWO\u015aCI z\u0026nbsp;dnia 10 listopada 2020\u0026nbsp;r. w\u0026nbsp;sprawie przyj\u0119cia aktualizacji Krajowego Standardu Rachunkowo\u015bci nr\u0026nbsp;8 \u0022Dzia\u0142alno\u015b\u0107 deweloperska\u0022\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E(publikacja: Dz. Urz. MFFiPR z 2020 r. poz. 38)\r\nNa podstawie \u00a7 2 pkt 2 rozporz\u0105dzenia Ministra Finans\u00f3w z dnia 28 listopada 2001 r. w sprawie (...)\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=\u0022266549\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\u003EKRAJOWY STANDARD RACHUNKOWO\u015aCI NR\u0026nbsp;8 \u0022Dzia\u0142alno\u015b\u0107 deweloperska\u0022\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E\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=\u0022266550\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EI.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266550\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/cel-standardu.html\u0022 title=\u0022Cel standardu - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003ECel standardu\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E1.1. Celem niniejszego Krajowego Standardu Rachunkowo\u015bci (KSR), nazywanego dalej Standardem, jest wyja\u015bnienie g\u0142\u00f3wnych zasad (polityki) rachunkowo\u015bci stosowanych do dzia\u0142alno\u015bci deweloperskiej, zgodnych z ustaw\u0105 z dnia (...)\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;2\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266551\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EII.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266551\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/zakres-standardu.html\u0022 title=\u0022Zakres standardu - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EZakres standardu\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E2.1. Przedmiotem Standardu s\u0105 g\u0142\u00f3wne zasady ujmowania, wyceny i prezentacji aktyw\u00f3w, zobowi\u0105za\u0144, przychod\u00f3w i koszt\u00f3w oraz wyniku finansowego dzia\u0142alno\u015bci deweloperskiej, bez wzgl\u0119du na form\u0119 prawn\u0105 (...)\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;2\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266552\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EIII.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266552\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/definicje.html\u0022 title=\u0022Definicje - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EDefinicje\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EStosowane w Standardzie poj\u0119cia oznaczaj\u0105: \r\n3.1. Przedsi\u0119wzi\u0119cie deweloperskie jest to przedsi\u0119wzi\u0119cie deweloperskie w rozumieniu ustawy z dnia 16 wrze\u015bnia 2011 r. o ochronie praw nabywcy (...)\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=\u0022266553\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EIV.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266553\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/specyfika-dzialalnosci-deweloperskiej.html\u0022 title=\u0022Specyfika dzia\u0142alno\u015bci deweloperskiej - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003ESpecyfika dzia\u0142alno\u015bci deweloperskiej\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E4.1. Przedmiotem przedsi\u0119wzi\u0119cia deweloperskiego jest budowa jednego lub wi\u0119kszej liczby nowych budynk\u00f3w wraz z przynale\u017cnymi obiektami infrastruktury lub przebudowa (ulepszenie) ju\u017c istniej\u0105cego budynku (budynk\u00f3w). Przedmiot (...)\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;4\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266554\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EV.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266554\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/dzielenie-i-laczenie-przedsiewziec-deweloperskich.html\u0022 title=\u0022Dzielenie i\u0026nbsp;\u0142\u0105czenie przedsi\u0119wzi\u0119\u0107 deweloperskich - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EDzielenie i\u0026nbsp;\u0142\u0105czenie przedsi\u0119wzi\u0119\u0107 deweloperskich\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E5.1. Aby zapewni\u0107 kompletne gromadzenie przychod\u00f3w i wiarygodnie ustalonych koszt\u00f3w wytworzenia przedsi\u0119wzi\u0119\u0107 deweloperskich, deweloper ustala, jakie budynki i przynale\u017cne do nich obiekty infrastruktury wchodz\u0105 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;6\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266555\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EVI.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266555\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/klasyfikacja-umow-deweloperskich-ze-wzgledu-na-charakter.html\u0022 title=\u0022Klasyfikacja um\u00f3w deweloperskich ze wzgl\u0119du na\u0026nbsp;charakter przedsi\u0119wzi\u0119cia deweloperskiego - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EKlasyfikacja um\u00f3w deweloperskich ze wzgl\u0119du na\u0026nbsp;charakter przedsi\u0119wzi\u0119cia deweloperskiego\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E6.1. Umowy deweloperskie dotycz\u0105ce przedmiotu danego przedsi\u0119wzi\u0119cia deweloperskiego mog\u0105 by\u0107 zaklasyfikowane jako: \r\na) umowy o sprzeda\u017c wyrobu gotowego, \r\nb) umowy o us\u0142ug\u0119 budowlan\u0105, do kt\u00f3rych (...)\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;7\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266556\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EVII.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266556\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/koszty-przedsiewziecia-deweloperskiego.html\u0022 title=\u0022Koszty przedsi\u0119wzi\u0119cia deweloperskiego - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EKoszty przedsi\u0119wzi\u0119cia deweloperskiego\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E7.1. Koszty wykonania przedsi\u0119wzi\u0119cia deweloperskiego gromadzi si\u0119 dla ka\u017cdego przedsi\u0119wzi\u0119cia odr\u0119bnie do czasu jego zako\u0144czenia. W przypadku, gdy umowa deweloperska zosta\u0142a zaklasyfikowana jako sprzeda\u017c wyrob\u00f3w (...)\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;8\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266557\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EVIII.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266557\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/ustalanie-przychodow-ze-sprzedazy-i-kosztow-wytworzenia.html\u0022 title=\u0022Ustalanie przychod\u00f3w ze sprzeda\u017cy i\u0026nbsp;koszt\u00f3w wytworzenia sprzedanego przedmiotu przedsi\u0119wzi\u0119cia deweloperskiego - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EUstalanie przychod\u00f3w ze sprzeda\u017cy i\u0026nbsp;koszt\u00f3w wytworzenia sprzedanego przedmiotu przedsi\u0119wzi\u0119cia deweloperskiego\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E8.1. Przych\u00f3d ze sprzeda\u017cy przedmiotu umowy deweloperskiej wykazuje si\u0119 na podstawie odpowiedniego dowodu ksi\u0119gowego (np. faktury) jako przych\u00f3d ze sprzeda\u017cy produkt\u00f3w. W zakres tego przychodu (...)\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;12\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266558\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EIX.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266558\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/zakonczenie-przedsiewziecia-deweloperskiego.html\u0022 title=\u0022Zako\u0144czenie przedsi\u0119wzi\u0119cia deweloperskiego - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EZako\u0144czenie przedsi\u0119wzi\u0119cia deweloperskiego\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E9.1. Niezale\u017cnie od klasyfikacji umowy deweloperskiej jako umowy o sprzeda\u017c wyrobu gotowego, umowy o us\u0142ug\u0119 budowlan\u0105 lub umowy o \u015bwiadczenie us\u0142ug (por. rozdzia\u0142 VI) dniem (...)\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;14\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266559\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EX.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266559\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/prezentacja-i-ujawnianie-informacji.html\u0022 title=\u0022Prezentacja i\u0026nbsp;ujawnianie informacji - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EPrezentacja i\u0026nbsp;ujawnianie informacji\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E10.1. Dla potrzeb prezentacji, warto\u015b\u0107 gruntu b\u0119d\u0105cego cz\u0119\u015bci\u0105 niezako\u0144czonego przedsi\u0119wzi\u0119cia deweloperskiego, wykazuje si\u0119 w cenie nabycia lub w warto\u015bci godziwej (por. pkt 7.2): \r\na) 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;16\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266560\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EXI.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266560\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/rozwiazania-techniczno-organizacyjne-warunkujace-stosowanie.html\u0022 title=\u0022Rozwi\u0105zania techniczno-organizacyjne warunkuj\u0105ce stosowanie standardu - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003ERozwi\u0105zania techniczno-organizacyjne warunkuj\u0105ce stosowanie standardu\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E11.1. Podstaw\u0119 do ustalenia przychod\u00f3w i koszt\u00f3w poszczeg\u00f3lnych, wyodr\u0119bnionych przedsi\u0119wzi\u0119\u0107 deweloperskich stanowi odpowiednia dokumentacja. Istotne jest, aby dokumenty takie spe\u0142nia\u0142y wymogi stawiane w ustawie dowodom (...)\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;17\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266561\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003EXII.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony 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\/5949\/266561\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/przyklady.html\u0022 title=\u0022Przyk\u0142ady - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EPrzyk\u0142ady\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EZawarte w Standardzie schematy ksi\u0119gowa\u0144 i przyk\u0142ady nie stanowi\u0105 jego integralnej cz\u0119\u015bci, jedynie s\u0142u\u017c\u0105 wyja\u015bnieniom Standardu. \r\nPrzyk\u0142ad 1 Moment rozpocz\u0119cia przedsi\u0119wzi\u0119cia deweloperskiego\r\nDeweloper w dniu 12.02.20XX (...)\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;17\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022266562\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; width: 97%;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5949\/266562\/pomocniki-ksiegowego\/dzialalnosc-deweloperska-krajowy-standard-rachunkowosci-nr-8\/zalacznik-nr-1-schemat-postepowania-przy-ustalaniu-przychodow.html\u0022 title=\u0022Za\u0142\u0105cznik nr\u0026nbsp;1: Schemat post\u0119powania przy ustalaniu przychod\u00f3w i\u0026nbsp;koszt\u00f3w z\u0026nbsp;przedsi\u0119wzi\u0119cia deweloperskiego - Pomocnik Rachunkowo\u015bci do Zeszyt\u00f3w Metodycznych Rachunkowo\u015bci nr\u0026nbsp;7 z\u0026nbsp;dnia 1.04.2021\u0022\u003EZa\u0142\u0105cznik nr\u0026nbsp;1: Schemat post\u0119powania przy ustalaniu przychod\u00f3w i\u0026nbsp;koszt\u00f3w z\u0026nbsp;przedsi\u0119wzi\u0119cia deweloperskiego\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E\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;36\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n ","zajawka":0,"Zajawka":"","IdPismo":"5949","Rok":"2021","nrRok":0,"IdTytul":15,"epublication":{"id":"35-39-34-39-7C-32-7C-35-33-35-7C-32-30-32-31","index":103,"idProduct":5949,"name":"Dzia\u0142alno\u015b\u0107 deweloperska. Krajowy Standard Rachunkowo\u015bci nr 8. Stan prawny na 1 kwietnia 2021 r.","nameShort":"DZMR","numberPerYear":0,"miniature":"zmr","inactiveMiniature":"zmr_pusty","group":2,"prefixOfGenitive":"Dodatku","idProductParent":15,"year":2021,"numberOfYear":0,"numberTotal":535,"date":{"timezone":{"name":"Europe\/Warsaw","transitions":[{"ts":-9223372036854775808,"time":"-292277022657-01-27T08:29:52+00:00","offset":5040,"isdst":false,"abbr":"LMT"},{"ts":-2840145840,"time":"1879-12-31T22:36:00+00:00","offset":5040,"isdst":false,"abbr":"WMT"},{"ts":-1717032240,"time":"1915-08-04T22:36:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-1693706400,"time":"1916-04-30T22:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-1680483600,"time":"1916-09-30T23:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-1663455600,"time":"1917-04-16T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-1650150000,"time":"1917-09-17T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-1632006000,"time":"1918-04-15T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-1618700400,"time":"1918-09-16T01:00:00+00:00","offset":7200,"isdst":false,"abbr":"EET"},{"ts":-1600473600,"time":"1919-04-15T00:00:00+00:00","offset":10800,"isdst":true,"abbr":"EEST"},{"ts":-1587168000,"time":"1919-09-16T00:00:00+00:00","offset":7200,"isdst":false,"abbr":"EET"},{"ts":-1501725600,"time":"1922-05-31T22:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-931734000,"time":"1940-06-23T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-857257200,"time":"1942-11-02T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-844556400,"time":"1943-03-29T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-828226800,"time":"1943-10-04T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-812502000,"time":"1944-04-03T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-796874400,"time":"1944-09-30T22:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-796608000,"time":"1944-10-04T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-778726800,"time":"1945-04-28T23:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-762660000,"time":"1945-10-31T22:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-748486800,"time":"1946-04-13T23:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-733273200,"time":"1946-10-07T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-715215600,"time":"1947-05-04T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-701910000,"time":"1947-10-05T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-684975600,"time":"1948-04-18T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-670460400,"time":"1948-10-03T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-654130800,"time":"1949-04-10T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-639010800,"time":"1949-10-02T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-397094400,"time":"1957-06-02T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-386812800,"time":"1957-09-29T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-371088000,"time":"1958-03-30T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-355363200,"time":"1958-09-28T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-334195200,"time":"1959-05-31T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-323308800,"time":"1959-10-04T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-307584000,"time":"1960-04-03T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-291859200,"time":"1960-10-02T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-271296000,"time":"1961-05-28T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-260409600,"time":"1961-10-01T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-239846400,"time":"1962-05-27T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-228960000,"time":"1962-09-30T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-208396800,"time":"1963-05-26T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-197510400,"time":"1963-09-29T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":-176342400,"time":"1964-05-31T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":-166060800,"time":"1964-09-27T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":220921200,"time":"1976-12-31T23:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":228873600,"time":"1977-04-03T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":243993600,"time":"1977-09-25T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":260323200,"time":"1978-04-02T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":276048000,"time":"1978-10-01T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":291772800,"time":"1979-04-01T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":307497600,"time":"1979-09-30T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":323827200,"time":"1980-04-06T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":338947200,"time":"1980-09-28T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":354672000,"time":"1981-03-29T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":370396800,"time":"1981-09-27T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":386121600,"time":"1982-03-28T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":401846400,"time":"1982-09-26T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":417571200,"time":"1983-03-27T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":433296000,"time":"1983-09-25T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":449020800,"time":"1984-03-25T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":465350400,"time":"1984-09-30T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":481075200,"time":"1985-03-31T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":496800000,"time":"1985-09-29T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":512524800,"time":"1986-03-30T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":528249600,"time":"1986-09-28T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":543974400,"time":"1987-03-29T00:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":559699200,"time":"1987-09-27T00:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":567990000,"time":"1987-12-31T23:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":575427600,"time":"1988-03-27T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":591152400,"time":"1988-09-25T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":606877200,"time":"1989-03-26T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":622602000,"time":"1989-09-24T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":638326800,"time":"1990-03-25T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":654656400,"time":"1990-09-30T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":670381200,"time":"1991-03-31T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":686106000,"time":"1991-09-29T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":701830800,"time":"1992-03-29T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":717555600,"time":"1992-09-27T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":733280400,"time":"1993-03-28T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":749005200,"time":"1993-09-26T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":764730000,"time":"1994-03-27T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":780454800,"time":"1994-09-25T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":796179600,"time":"1995-03-26T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":811904400,"time":"1995-09-24T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":828234000,"time":"1996-03-31T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":846378000,"time":"1996-10-27T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":859683600,"time":"1997-03-30T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":877827600,"time":"1997-10-26T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":891133200,"time":"1998-03-29T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":909277200,"time":"1998-10-25T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":922582800,"time":"1999-03-28T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":941331600,"time":"1999-10-31T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":954032400,"time":"2000-03-26T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":972781200,"time":"2000-10-29T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":985482000,"time":"2001-03-25T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1004230800,"time":"2001-10-28T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1017536400,"time":"2002-03-31T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1035680400,"time":"2002-10-27T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1048986000,"time":"2003-03-30T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1067130000,"time":"2003-10-26T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1080435600,"time":"2004-03-28T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1099184400,"time":"2004-10-31T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1111885200,"time":"2005-03-27T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1130634000,"time":"2005-10-30T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1143334800,"time":"2006-03-26T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1162083600,"time":"2006-10-29T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1174784400,"time":"2007-03-25T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1193533200,"time":"2007-10-28T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1206838800,"time":"2008-03-30T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1224982800,"time":"2008-10-26T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1238288400,"time":"2009-03-29T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1256432400,"time":"2009-10-25T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1269738000,"time":"2010-03-28T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1288486800,"time":"2010-10-31T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1301187600,"time":"2011-03-27T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1319936400,"time":"2011-10-30T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1332637200,"time":"2012-03-25T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1351386000,"time":"2012-10-28T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1364691600,"time":"2013-03-31T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1382835600,"time":"2013-10-27T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1396141200,"time":"2014-03-30T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1414285200,"time":"2014-10-26T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1427590800,"time":"2015-03-29T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1445734800,"time":"2015-10-25T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1459040400,"time":"2016-03-27T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1477789200,"time":"2016-10-30T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1490490000,"time":"2017-03-26T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1509238800,"time":"2017-10-29T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1521939600,"time":"2018-03-25T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1540688400,"time":"2018-10-28T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1553994000,"time":"2019-03-31T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1572138000,"time":"2019-10-27T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1585443600,"time":"2020-03-29T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1603587600,"time":"2020-10-25T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1616893200,"time":"2021-03-28T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1635642000,"time":"2021-10-31T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1648342800,"time":"2022-03-27T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1667091600,"time":"2022-10-30T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1679792400,"time":"2023-03-26T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1698541200,"time":"2023-10-29T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1711846800,"time":"2024-03-31T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1729990800,"time":"2024-10-27T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1743296400,"time":"2025-03-30T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1761440400,"time":"2025-10-26T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1774746000,"time":"2026-03-29T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1792890000,"time":"2026-10-25T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1806195600,"time":"2027-03-28T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1824944400,"time":"2027-10-31T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1837645200,"time":"2028-03-26T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1856394000,"time":"2028-10-29T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1869094800,"time":"2029-03-25T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1887843600,"time":"2029-10-28T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1901149200,"time":"2030-03-31T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1919293200,"time":"2030-10-27T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1932598800,"time":"2031-03-30T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1950742800,"time":"2031-10-26T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1964048400,"time":"2032-03-28T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":1982797200,"time":"2032-10-31T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":1995498000,"time":"2033-03-27T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":2014246800,"time":"2033-10-30T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":2026947600,"time":"2034-03-26T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":2045696400,"time":"2034-10-29T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":2058397200,"time":"2035-03-25T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":2077146000,"time":"2035-10-28T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":2090451600,"time":"2036-03-30T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":2108595600,"time":"2036-10-26T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"},{"ts":2121901200,"time":"2037-03-29T01:00:00+00:00","offset":7200,"isdst":true,"abbr":"CEST"},{"ts":2140045200,"time":"2037-10-25T01:00:00+00:00","offset":3600,"isdst":false,"abbr":"CET"}],"location":{"country_code":"PL","latitude":52.25,"longitude":21,"comments":""}},"offset":7200,"timestamp":1617228000},"numberOfPages":36,"statusDownload":0,"publicationFree":0,"downloadWithSupplements":0,"idParent":"35-39-34-38-7C-31-7C-35-33-35-7C-32-30-32-31","display":1,"idType":3,"nameGroup":"CZASOPISMO","numberOfPagesTableOfContents":1},"type":"access_denied","accessDemo":false}