Capital groups · IFRS

Financial statement
consolidation and IFRS transition
– comprehensive support

I prepare consolidated financial statements for capital groups and support companies in transitioning from Polish GAAP to IFRS. 20 years of certified auditor experience in practice.

✉ Book a free consultation ▶ How does it work?

No obligation • 20 minutes • quick assessment

Certified auditor registered with PANA

Capital groups and listed companies

Polish GAAP and IFRS

Konsolidacja sprawozdań MSSF IFRS – JMFC Jakub Marszałek

Jakub Marszałek | Certified Auditor · Specialisation: IFRS, consolidation, capital groups

20+

Years of experience

50+

Capital groups

100%

IFRS compliance

400M

PLN of consolidated assets

When do you need support?

Typical challenges in group reporting

Consolidation and IFRS transition are processes requiring specialist knowledge – every error can have regulatory consequences.

🏢

First consolidated financial statement

A capital group must prepare a consolidated financial statement for the first time and needs support.

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Transition from Polish GAAP to IFRS

The company is debuting on the Warsaw Stock Exchange or joining a foreign group and must switch to IFRS standards.

📊

Complex elimination structure

Numerous intra-group transactions, different functional currencies and complex consolidation adjustments.

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Deadline approaching

A report for the supervisory board, investor or regulator must be ready quickly – you need an external expert.

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Accuracy verification

You want an independent review of the consolidated financial statement before it is approved or audited.

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Team training

The finance department needs practical knowledge of consolidation and IFRS for independent work in the future.

Methodology

How does the collaboration look?

Four stages from analysis to a complete, compliant financial statement.

Stage 1

Structure analysis

Review of the group structure, identification of entities for consolidation, functional currencies and intra-group transactions.

Stage 2

Adjustments

Analysis of Polish GAAP/IFRS differences, alignment of accounting policies, fair value adjustments and deferred tax.

Stage 3

Consolidation

Elimination of intra-group transactions, consolidation adjustments, recognition of non-controlling interests, currency translations.

Stage 4

Report and training

Complete consolidated financial statement with explanatory notes. Optionally: team training for future independence.

Scope of support

What does the service cover?

✓

Preparation of consolidated financial statements

✓

Elimination of intra-group transactions and balances

✓

Consolidation adjustments and reconciliations

✓

Transition from Polish GAAP to IFRS (first-time adoption)

✓

Alignment of accounting policies to IFRS requirements

✓

Recognition of financial instruments under IFRS 9

✓

Leases under IFRS 16 and revenue under IFRS 15

✓

Practical training for finance departments

Do you need support with consolidation or IFRS transition?

Book a free diagnostic call. I will assess the scope of work and propose a timeline.

✉ Book a free consultation 📞 +48 502 960 170

No obligation • 20 minutes • quick assessment

Why JMFC?

What sets our approach apart?

I combine a certified auditor's knowledge with practical experience working with capital groups of various sizes.

📊

Practical IFRS knowledge

20 years of auditing consolidated financial statements is not theory – it's thousands of pages of notes, hundreds of adjustments and familiarity with typical pitfalls in every standard.

🎯

Individual approach

Every capital group is different. I adapt the process to the specifics of your structure, sector and regulatory requirements.

⚡

Efficiency and timeliness

I understand the pressure of deadlines. I work efficiently and meet schedules – especially important for stock exchange debuts and investor reporting.

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Knowledge transfer

If you want your team to be independent in the future – I run practical workshops on consolidation and IFRS.

FAQ

Frequently asked questions

Does support cover only small groups or also large structures?▾

I handle both small groups (2–5 companies) and complex multi-level structures with foreign entities and different functional currencies.

Which IFRS standards does the support cover?▾

Full range of IFRS, with particular focus on IFRS 3 (business combinations), IFRS 9 (financial instruments), IFRS 15 (revenue), IFRS 16 (leases), IAS 12 (deferred tax), IAS 21 (foreign currency translation).

Can I commission only a review, not full preparation of the financial statement?▾

Yes. I offer both full preparation of the consolidated financial statement and independent review of a statement prepared by your team.

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