🔥 Pobierz aplikację Akademii LTCA 🔥 Wybierz:
Szkolenia nagrania
Podatki, prawo i rachunkowość
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OPIS SZKOLENIA
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PROGRAM
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OPIS SZKOLENIA
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["content"]=>
string(3539) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Od 1 stycznia 2026 roku wszystkich podatników prowadzących Podatkową Księgę Przychodów i Rozchodów (KPiR) czekają zmiany. Zgodnie z projektem nowego rozporządzenia, KPiR będzie musiała być prowadzona w formie elektronicznej, zgodnie z nową strukturą, powiązaną z wystawianymi w KSeF fakturami i wysyłanymi plikami JPK. Szkolenie to stanowi kompleksowe wprowadzenie do zmian – od podstaw prawnych, przez analizę nowej struktury KPiR, po ćwiczenia praktyczne z nowym wzorem KPIR. Uczestnicy dowiedzą się, jak dostosować swoje procesy, dokumentację i systemy informatyczne by uniknąć błędów, szczególnie podczas pierwszych miesięcy obowiązujących nowych przepisów.
Korzyści z udziału w szkoleniu:
1. Minimalizacja ryzyka błędów i kar.
Uczestnik pozna dokładnie nowe obowiązki, terminy i formaty zapisów, co pozwoli uniknąć sankcji za błędy w ewidencji lub spóźnione wpisy.
2. Gotowość do cyfrowego obowiązku.
Szkolenie pokazuje, jak przygotować się do pełnej cyfryzacji księgi (JPK_KPiR, integracja z KSeF), jakie programy i procedury wdrożyć oraz jak zapewnić zgodność z MF.
3. Uporządkowane procedury księgowe.
Co zrobić krok po kroku aby od 1 stycznia 2026 r. prowadzić księgę bez zakłóceń.
4. Wzrost kompetencji i samodzielności.
Wczesne dostosowanie systemów i praktyk pozwala uniknąć chaosu i dodatkowych kosztów doradczych w momencie wejścia przepisów w życie.
PROGRAM
1. Wprowadzenie i ustawodawstwo
• Omówienie podstaw prawnych: ustawa PIT, rozporządzenie Ministra Finansów w sprawie KPiR.
• Zakres podmiotowy i przedmiotowy zmian: kogo obejmują, jakie są wyjątki.
• Powiązanie z plikami kontrolnymi (JPK_PKPIR) i cyfryzacją ewidencji.
2. Szczegóły nowych zasad prowadzenia KPiR
• Nowy wzór KPiR – omówienie każdej kolumny, co się zmienia (m.in. numer faktury KSeF, NIP kontrahenta)
• Forma elektroniczna: prowadzenie tylko w programie komputerowym; kiedy wyjątek.
• Terminy i zapisy w księdze: terminy wpisów, koszty, przychody, spis z natury.
• Dokumentacja i dowody księgowe: zmiany dotyczące paragonów bez NIP, faktur uproszczonych, dziennych zestawień faktur.
• JPK_KPIR i JPK_ST
Praktyczne ćwiczenia.
3. Jak przygotować firmę do zmian
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
4 godziny 20 minut
Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Od 1 stycznia 2026 roku wszystkich podatników prowadzących Podatkową Księgę Przychodów i Rozchodów (KPiR) czekają zmiany. Zgodnie z projektem nowego rozporządzenia, KPiR będzie musiała być prowadzona w formie elektronicznej, zgodnie z nową strukturą, powiązaną z wystawianymi w KSeF fakturami i wysyłanymi plikami JPK. Szkolenie to stanowi kompleksowe wprowadzenie do zmian – od podstaw prawnych, przez analizę nowej struktury KPiR, po ćwiczenia praktyczne z nowym wzorem KPIR. Uczestnicy dowiedzą się, jak dostosować swoje procesy, dokumentację i systemy informatyczne by uniknąć błędów, szczególnie podczas pierwszych miesięcy obowiązujących nowych przepisów.
Korzyści z udziału w szkoleniu:
1. Minimalizacja ryzyka błędów i kar.
Uczestnik pozna dokładnie nowe obowiązki, terminy i formaty zapisów, co pozwoli uniknąć sankcji za błędy w ewidencji lub spóźnione wpisy.
2. Gotowość do cyfrowego obowiązku.
Szkolenie pokazuje, jak przygotować się do pełnej cyfryzacji księgi (JPK_KPiR, integracja z KSeF), jakie programy i procedury wdrożyć oraz jak zapewnić zgodność z MF.
3. Uporządkowane procedury księgowe.
Co zrobić krok po kroku aby od 1 stycznia 2026 r. prowadzić księgę bez zakłóceń.
4. Wzrost kompetencji i samodzielności.
Wczesne dostosowanie systemów i praktyk pozwala uniknąć chaosu i dodatkowych kosztów doradczych w momencie wejścia przepisów w życie.
PROGRAM
1. Wprowadzenie i ustawodawstwo
• Omówienie podstaw prawnych: ustawa PIT, rozporządzenie Ministra Finansów w sprawie KPiR.
• Zakres podmiotowy i przedmiotowy zmian: kogo obejmują, jakie są wyjątki.
• Powiązanie z plikami kontrolnymi (JPK_PKPIR) i cyfryzacją ewidencji.
2. Szczegóły nowych zasad prowadzenia KPiR
• Nowy wzór KPiR – omówienie każdej kolumny, co się zmienia (m.in. numer faktury KSeF, NIP kontrahenta)
• Forma elektroniczna: prowadzenie tylko w programie komputerowym; kiedy wyjątek.
• Terminy i zapisy w księdze: terminy wpisów, koszty, przychody, spis z natury.
• Dokumentacja i dowody księgowe: zmiany dotyczące paragonów bez NIP, faktur uproszczonych, dziennych zestawień faktur.
• JPK_KPIR i JPK_ST
Praktyczne ćwiczenia.
3. Jak przygotować firmę do zmian
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(3827) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Szkolenie przeznaczone jest dla wszystkich podatników CIT i PIT, których dotyczyć będą nowe obowiązki związane z wprowadzeniem ksiąg rachunkowych przy użyciu programów komputerowych (JPK_CIT/PIT). Szkolenie będzie pomocą w szczególności dla działów księgowych i osób odpowiedzialnych za finanse firmy. Szkolenie dotyczy jednego z najważniejszych zagadnień związanych z JPK-CIT – znaczników podatkowych i rachunkowych, o które należy uzupełnić księgi.
PROGRAM
1. Wprowadzenie do JPK_CIT/PIT i znaczników
a. Czym jest JPK_CIT/PIT?
b. Podstawy prawne – przepisy ustawy o CIT, ustawy o rachunkowości oraz rozporządzenia MF w sprawie JPK_CIT;
c. Kto, do czego i kiedy jest zobowiązany?
d. Cel i zakres raportowania – funkcje kontrolne i analityczne.
2. Powiązania JPK_CIT z ewidencją rachunkową:
a. Polityka rachunkowości i procesy księgowe (obowiązki wynikające z ustawy o rachunkowości);
b. Znaczenie spójności danych księgowych i podatkowych;
c. Procedury wewnętrzne – kto, kiedy i jak przygotowuje dane do JPK_CIT;
3. Budowa i analiza planu kont przed przypisaniem znaczników:
a. Wymagania dla struktury planu kont w kontekście raportowania JPK_CIT;
b. Identyfikacja kont powiązanych z przychodami, kosztami uzyskania przychodów, różnicami trwałymi i przejściowymi;
c. Jak rozpoznać konta „podatkowo wrażliwe”?
4. Jak przeprowadzić mapowanie planu kont na strukturę JPK_CIT:
a. Etapy procesu mapowania – od identyfikacji kont do przypisania znaczników;
b. Pola obowiązkowe i opcjonalne;
c. Przykłady praktyczne – mapowanie przykładowych wybranych fragmentów planu kont – omówienie wybranych trudnych zagadnień;
5. Najczęstsze błędy i problemy z klasyfikacją;
6. Znaczniki podatkowe i węzeł RPD
a. Konstrukcja znaczników
b. Zasady przypisywania znaczników podatkowych do kont
c. Znaczniki podatkowe a węzeł RPD (rozliczenie podatku dochodowego).
Sesja Q&A na zakończenie (około 1 h)
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Szkolenie przeznaczone jest dla wszystkich podatników CIT i PIT, których dotyczyć będą nowe obowiązki związane z wprowadzeniem ksiąg rachunkowych przy użyciu programów komputerowych (JPK_CIT/PIT). Szkolenie będzie pomocą w szczególności dla działów księgowych i osób odpowiedzialnych za finanse firmy. Szkolenie dotyczy jednego z najważniejszych zagadnień związanych z JPK-CIT – znaczników podatkowych i rachunkowych, o które należy uzupełnić księgi.
PROGRAM
1. Wprowadzenie do JPK_CIT/PIT i znaczników
a. Czym jest JPK_CIT/PIT?
b. Podstawy prawne – przepisy ustawy o CIT, ustawy o rachunkowości oraz rozporządzenia MF w sprawie JPK_CIT;
c. Kto, do czego i kiedy jest zobowiązany?
d. Cel i zakres raportowania – funkcje kontrolne i analityczne.
2. Powiązania JPK_CIT z ewidencją rachunkową:
a. Polityka rachunkowości i procesy księgowe (obowiązki wynikające z ustawy o rachunkowości);
b. Znaczenie spójności danych księgowych i podatkowych;
c. Procedury wewnętrzne – kto, kiedy i jak przygotowuje dane do JPK_CIT;
3. Budowa i analiza planu kont przed przypisaniem znaczników:
a. Wymagania dla struktury planu kont w kontekście raportowania JPK_CIT;
b. Identyfikacja kont powiązanych z przychodami, kosztami uzyskania przychodów, różnicami trwałymi i przejściowymi;
c. Jak rozpoznać konta „podatkowo wrażliwe”?
4. Jak przeprowadzić mapowanie planu kont na strukturę JPK_CIT:
a. Etapy procesu mapowania – od identyfikacji kont do przypisania znaczników;
b. Pola obowiązkowe i opcjonalne;
c. Przykłady praktyczne – mapowanie przykładowych wybranych fragmentów planu kont – omówienie wybranych trudnych zagadnień;
5. Najczęstsze błędy i problemy z klasyfikacją;
6. Znaczniki podatkowe i węzeł RPD
a. Konstrukcja znaczników
b. Zasady przypisywania znaczników podatkowych do kont
c. Znaczniki podatkowe a węzeł RPD (rozliczenie podatku dochodowego).
Sesja Q&A na zakończenie (około 1 h)
"
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string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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}
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["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
[3]=>
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["keyType":protected]=>
string(3) "int"
["incrementing"]=>
bool(true)
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}
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array(28) {
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["slug"]=>
string(43) "wybor-optymalnej-formy-opodatkowania2150126"
["price"]=>
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["tax_id"]=>
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["created_at"]=>
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string(19) "2026-01-15 16:19:00"
["is_visible"]=>
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["statute"]=>
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["require_admin_confirmation"]=>
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["mobile_app_only"]=>
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}
["original":protected]=>
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int(51643)
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string(43) "wybor-optymalnej-formy-opodatkowania2150126"
["price"]=>
string(1) "0"
["tax_id"]=>
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["type"]=>
int(3)
["deleted_at"]=>
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}
["changes":protected]=>
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array(11) {
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string(33) "SCTeam\Products\Enums\ProductType"
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Celem szkolenia jest przedstawienie różnych form opodatkowania i prowadzenia działalności gospodarczej w 2026 r. z uwzględnieniem ich wad i zalet w aspekcie podatkowym.
Podczas szkolenia przedstawione zostaną praktyczne aspekty związane z różnymi formami prowadzenia jednoosobowej działalności gospodarczej.
W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
PROGRAM
1. Działalność gospodarcza – czym jest
2. Formy opodatkowania pozarolniczej działalności gospodarczej „z lotu ptaka” – dla koga jaka forma (wady i zalety)
3. Spółki osobowe/spółki transparentne podatkowo
4. Skala podatkowa
a. Zgłoszenie i zmiany tej formy opodatkowania
b. zasady rozliczeń i odliczeń
c. skala podatkowa a składka zdrowotna
d. zeznania podatkowe
5. Podatek liniowy:
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b. Zasady rozliczeń i odliczeń
c. Podatek liniowy a składka zdrowotna
d. Zeznania podatkowe
6. Ryczałt od przychodów ewidencjonowanych:
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b. Wyłączenia i wykluczenia spod opodatkowania ryczałtem
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"
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Cena bez abonamentu:
0 PLN + VAT
Czas trwania:
3 godziny 58 minut
Certyfikat:
Tak
Materiały:
Tak
"
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W ramach szkolenia przedstawione zostaną różne warianty porównawcze wskazujące na różnice w obciążeniach publicznoprawnych w odniesieniu do danej formy opodatkowania.
PROGRAM
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Tak
Materiały:
Tak
"
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"
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["name"]=>
string(69) "Przegląd najnowszych orzeczeń i interpretacji z 2025 r. w CIT i PIT"
["content"]=>
string(2597) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie najnowszych orzeczeń i interpretacji 2025 r. w zakresie CIT i PIT.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu).
PROGRAM
I. Najnowsze orzeczenia i interpretacje dotyczące CIT i PIT:
1. Przychody z działalności gospodarczej
2. Nieodpłatne świadczenia w podatkach dochodowych
3. Koszty uzyskania przychodów – przegląd najbardziej charakterystycznych i nietypowych KUP
4. Koszty świadczeń pracowniczych (benefity)
5. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców i B2B
6. Reklama i reprezentacja
7. Świadczenia na rzecz kontrahentów
8. Akcje marketingowe
9. Kary umowne i odszkodowania
10. Upominki, prezenty dla klientów
11. Inne koszty niepodatkowe (NKUP)
12. Estoński CIT (ukryte zyski, wydatki niezwiązane z działalnością i inne)
13. Ulgi podatkowe
14. Inne interpretacje i orzeczenia mające wpływ na rozliczenia podatkowe.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(69) "Przegląd najnowszych orzeczeń i interpretacji z 2025 r. w CIT i PIT"
["content"]=>
string(2597) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem szkolenia jest omówienie najnowszych orzeczeń i interpretacji 2025 r. w zakresie CIT i PIT.
Grupa docelowa: szkolenie przeznaczone zarówno dla osób początkujących, które rozpoczynają pracę w księgowości, jak również osób doświadczonych, które chcą usystematyzować wiedzę (dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu).
PROGRAM
I. Najnowsze orzeczenia i interpretacje dotyczące CIT i PIT:
1. Przychody z działalności gospodarczej
2. Nieodpłatne świadczenia w podatkach dochodowych
3. Koszty uzyskania przychodów – przegląd najbardziej charakterystycznych i nietypowych KUP
4. Koszty świadczeń pracowniczych (benefity)
5. Koszty umów zlecenia oraz świadczeń na rzecz zleceniobiorców i B2B
6. Reklama i reprezentacja
7. Świadczenia na rzecz kontrahentów
8. Akcje marketingowe
9. Kary umowne i odszkodowania
10. Upominki, prezenty dla klientów
11. Inne koszty niepodatkowe (NKUP)
12. Estoński CIT (ukryte zyski, wydatki niezwiązane z działalnością i inne)
13. Ulgi podatkowe
14. Inne interpretacje i orzeczenia mające wpływ na rozliczenia podatkowe.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(766) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 53 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(961) "OPIS SZKOLENIA
Celem szkolenia jest pokazanie na przykładach liczbowych zdarzeń wynikowych i sposobu ujęcia ich w rachunku zysków i strat oraz ujawnień w informacji dodatkowej.
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2. Zmiana stanu produktów
3. Koszt wytworzenia na własne potrzeby jednostki
4. Przychody i ich pomniejszenia
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6. Rezerwy tworzenie, wykorzystanie i rozwiazywanie i prezentacja w RZiS
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Tak
Materiały:
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"
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["name"]=>
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["content"]=>
string(3400) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Celem Szkolenia jest przedstawienie docelowej formy zmian w sposobie fakturowania i obowiązkowego wykorzystywania Krajowego Systemu e-Faktur (KSeF), łącznie z omówieniem zasad udzielania uprawnień i wnioskowania o certyfikaty KSeF.
PROGRAM
1. Wstęp:
a. Dlaczego mówimy o KSeF i o co tak naprawdę chodzi w tej rewolucji?
b. Dlaczego to ja muszę o tym słuchać a nie moja księgowa i na co zwracać uwagę?
2. Istota systemu:
i. zakres dokumentów funkcjonujących w KSeF i poza nim,
ii. podmioty obowiązane i wyłączenia,
iii. fazowanie terminu wejścia w życie obowiązkowego e-fakturowania
iv. podmioty „wykluczone cyfrowo”
3. Faktura ustrukturyzowana:
i. definicja i indywidualny numer KSeF (tzw. KSeF ID),
ii. data wystawienia e-faktury i różnice w dacie wystawienia dla trybów online i offline,
iii. data odebrania e-faktury i różnice w dacie odebrania e-faktury w zależności od statusu nabywcy,
iv. e-faktura w obrocie w zależności od statusu nabywcy oraz faktur posługiwania się NIP : wizualizacje i potwierdzenia transakcji
4. Sposób korzystania z KSeF, autoryzacje i uprawnienia:
i. dla jednoosobowej działalności gospodarczej,
ii. dla spółek handlowych,
5. Zmiany oczekujące na rok 2027:
i. zmiany sposobu płatności
ii. sankcje i sposób postępowania w przypadku łamania przepisów o KSeF,
ii. pozostałe
*Program może zostać doprecyzowany podczas wydarzenia w miarę możliwości zapoznania się z efektami trwającego procesu legislacyjnego i najnowszych wytycznych Ministerstwa Finansów.
"
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["additional_info"]=>
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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OPIS SZKOLENIA
Celem Szkolenia jest przedstawienie docelowej formy zmian w sposobie fakturowania i obowiązkowego wykorzystywania Krajowego Systemu e-Faktur (KSeF), łącznie z omówieniem zasad udzielania uprawnień i wnioskowania o certyfikaty KSeF.
PROGRAM
1. Wstęp:
a. Dlaczego mówimy o KSeF i o co tak naprawdę chodzi w tej rewolucji?
b. Dlaczego to ja muszę o tym słuchać a nie moja księgowa i na co zwracać uwagę?
2. Istota systemu:
i. zakres dokumentów funkcjonujących w KSeF i poza nim,
ii. podmioty obowiązane i wyłączenia,
iii. fazowanie terminu wejścia w życie obowiązkowego e-fakturowania
iv. podmioty „wykluczone cyfrowo”
3. Faktura ustrukturyzowana:
i. definicja i indywidualny numer KSeF (tzw. KSeF ID),
ii. data wystawienia e-faktury i różnice w dacie wystawienia dla trybów online i offline,
iii. data odebrania e-faktury i różnice w dacie odebrania e-faktury w zależności od statusu nabywcy,
iv. e-faktura w obrocie w zależności od statusu nabywcy oraz faktur posługiwania się NIP : wizualizacje i potwierdzenia transakcji
4. Sposób korzystania z KSeF, autoryzacje i uprawnienia:
i. dla jednoosobowej działalności gospodarczej,
ii. dla spółek handlowych,
5. Zmiany oczekujące na rok 2027:
i. zmiany sposobu płatności
ii. sankcje i sposób postępowania w przypadku łamania przepisów o KSeF,
ii. pozostałe
*Program może zostać doprecyzowany podczas wydarzenia w miarę możliwości zapoznania się z efektami trwającego procesu legislacyjnego i najnowszych wytycznych Ministerstwa Finansów.
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 50 minut
Certyfikat:
Tak
Materiały:
Tak
"
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Doświadczenie w obszarze rachunkowości i rewizji zdobywał pracując w największych firmach audytorskich działających na rynku polskim, w tym w jednej z firm z tzw. Wielkiej Czwórki. W firmach, w których pracował zajmował m.in. stanowiska kierownicze, gdzie był odpowiedzialny za nadzorowanie badań polskich spółek należących do dużych międzynarodowych koncernów, opracowywał metodykę badania oraz wzory dokumentacji rewizyjnej, nadzorował działanie systemu kontroli jakości, stanowił wsparcie techniczne w obszarze procedur rewizyjnych dla zespołów audytorskich.
Przez wiele lat realizował badania jednostkowych oraz skonsolidowanych sprawozdań finansowych przedsiębiorstw, badania wydatków z realizacji projektów finansowanych ze środków unijnych lub innych grantów, badania pakietów konsolidacyjnych przygotowywanych w oparciu o MSSF oraz HBII, prace atestacyjne w oparciu o uzgodnione procedury, usługi z zakresu due diligence finansowego, przygotowywania dokumentacji zabezpieczeń, badania prospektów emisyjnych.
Doświadczony wykładowca z zakresu rachunkowości lub jej wybranych obszarów na studiach podyplomowych organizowanych przez Instytut Rachunkowości i Podatków oraz w podmiotach tj. ING Lease, PGNIG S.A., Komisja Nadzoru Finansowego (UKNF), BZ WBK-Aviva TUO TUnŻ, Tramwaje Warszawskie, Eurobox Polska, Rockwell Automation, EADS PZL Warszawa-Okęcie, PSA Finance Polska, Hutchinson Poland, Delphi, Aptiv Automotive, Pandora Jewelry Shared Services, CBRE Corporate Outsourcing, Qiagen SSC, Alior Leasing oraz wiele innych.
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Przez wiele lat realizował badania jednostkowych oraz skonsolidowanych sprawozdań finansowych przedsiębiorstw, badania wydatków z realizacji projektów finansowanych ze środków unijnych lub innych grantów, badania pakietów konsolidacyjnych przygotowywanych w oparciu o MSSF oraz HBII, prace atestacyjne w oparciu o uzgodnione procedury, usługi z zakresu due diligence finansowego, przygotowywania dokumentacji zabezpieczeń, badania prospektów emisyjnych.
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["name"]=>
string(97) "Leasing, najem i dzierżawa (KSR 5) - ujęcie rachunkowe umów leasingu od strony korzystającego"
["content"]=>
string(1707) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Leasing, najem i dzierżawa (KSR 5) - ujęcie rachunkowe umów leasingu od strony korzystającego.
PROGRAM
1. Zakres i definicje (UoR art. 3 ust. 4–6, KSR 5).
2. Klasyfikacja umowy: leasing finansowy vs operacyjny.
3. Leasing finansowy – ujęcie początkowe u korzystającego.
4. Leasing finansowy – rozliczanie zobowiązania.
5. Leasing finansowy – amortyzacja aktywa.
6. Leasing operacyjny – ujęcie i rozliczenia.
7. Płatności zmienne i indeksowane.
8. Modyfikacje, aneksy i wcześniejsze zakończenie.
9. Prezentacja i ujawnienia (UoR/KSR 5).
10. Studia przypadków.
"
["description"]=>
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["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
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["content"]=>
string(1707) "FRAGMENT SZKOLENIA
OPIS SZKOLENIA
Leasing, najem i dzierżawa (KSR 5) - ujęcie rachunkowe umów leasingu od strony korzystającego.
PROGRAM
1. Zakres i definicje (UoR art. 3 ust. 4–6, KSR 5).
2. Klasyfikacja umowy: leasing finansowy vs operacyjny.
3. Leasing finansowy – ujęcie początkowe u korzystającego.
4. Leasing finansowy – rozliczanie zobowiązania.
5. Leasing finansowy – amortyzacja aktywa.
6. Leasing operacyjny – ujęcie i rozliczenia.
7. Płatności zmienne i indeksowane.
8. Modyfikacje, aneksy i wcześniejsze zakończenie.
9. Prezentacja i ujawnienia (UoR/KSR 5).
10. Studia przypadków.
"
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Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
3 godziny 10 minut
Certyfikat:
Tak
Materiały:
Tak
"
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string(16) "allow_newsletter"
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string(11) "facebook_id"
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string(9) "google_id"
}
["sortable":protected]=>
array(5) {
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string(2) "id"
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string(10) "first_name"
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string(9) "last_name"
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string(10) "created_at"
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["accessToken":protected]=>
NULL
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bool(false)
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NULL
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NULL
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NULL
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NULL
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bool(false)
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array(1) {
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string(5) "pgsql"
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string(2) "id"
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string(3) "int"
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["product_id"]=>
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["content"]=>
string(2544) "OPIS SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Celem szkolenia jest również przybliżenie zasad związanych z korektą roczną związaną ze zmianą przeznaczenia środków trwałych i innych nabyć.
PROGRAM
1. Kwalifikacja zakupów i podatku naliczonego
2. Odliczanie VAT strukturą – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować proporcję,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika proporcji,
d) przykłady stosowania współczynnika proporcji,
3. Odliczanie VAT prewspółczynnikiem – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować preproporcję ,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika preproporcji,
d) przykłady stosowania współczynnika preproporcji,
4. Ustalenie wielkości korekty dla środków trwałych i pozostałych zakupów
a) korekta roczna
b) korekta jednorazowa – zmiana przeznaczenia
i. Sprzedaż składnika majątku w okresie korekty
ii. Inne przypadki korekt jednorazowych
c) korekty 5-letnie i 10-letnie
5. Pozostałe zagadnienia związane z odliczaniem VAT i zmianą prawa do odliczenia:
a) zaniechanie inwestycji – kwestia rozliczenia VAT naliczonego,
b) zakończenie działalności gospodarczej – rozliczenie VAT.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
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["product_id"]=>
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string(2544) "OPIS SZKOLENIA
Celem szkolenia jest przybliżenie podstawowych pojęć związanych z odliczeniami częściowymi podatku naliczonego, tj. strukturą sprzedaży i prewspółczynnikiem. Celem szkolenia jest również przybliżenie zasad związanych z korektą roczną związaną ze zmianą przeznaczenia środków trwałych i innych nabyć.
PROGRAM
1. Kwalifikacja zakupów i podatku naliczonego
2. Odliczanie VAT strukturą – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować proporcję,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika proporcji,
d) przykłady stosowania współczynnika proporcji,
3. Odliczanie VAT prewspółczynnikiem – aspekty praktyczne z uwzględnieniem aktualnego orzecznictwa:
a) kiedy stosować preproporcję ,
b) zasady kwalifikacji kosztów,
c) metodologia określania współczynnika preproporcji,
d) przykłady stosowania współczynnika preproporcji,
4. Ustalenie wielkości korekty dla środków trwałych i pozostałych zakupów
a) korekta roczna
b) korekta jednorazowa – zmiana przeznaczenia
i. Sprzedaż składnika majątku w okresie korekty
ii. Inne przypadki korekt jednorazowych
c) korekty 5-letnie i 10-letnie
5. Pozostałe zagadnienia związane z odliczaniem VAT i zmianą prawa do odliczenia:
a) zaniechanie inwestycji – kwestia rozliczenia VAT naliczonego,
b) zakończenie działalności gospodarczej – rozliczenie VAT.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(765) "
Cena bez abonamentu:
99 PLN + VAT
Czas trwania:
2 godziny 47 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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string(2) "id"
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}
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array(0) {
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array(0) {
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OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2025 i 2026.
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Grupa docelowa: dyrektorzy finansowi, główni księgowi, księgowi, pracownicy działów finansowych i controllingu.
PROGRAM
1. Zasady powstawania obowiązku podatkowego na przełomie okresów.
2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
8. Podsumowanie zmian w podatku od towarów i usług w roku 2025 i zapowiedzi zmian na rok 2026.
"
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Cena bez abonamentu:
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Czas trwania:
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Certyfikat:
Tak
Materiały:
Tak
"
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OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w VAT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku od towarów i usług na przełomie 2025 i 2026.
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2. Prawo do odliczenia VAT – zasady i ograniczenia.
3. Ustalenie proporcji w VAT.
4. Korekta roczna VAT.
5. Korekta odliczenia przy zakupie majątku trwałego i pozostałych nabyć.
7. Najważniejsze orzeczenia Trybunału Sprawiedliwości Unii Europejskiej w zakresie VAT.
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"
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["description"]=>
string(1116) "Grzegorz jest adwokatem i doradcą podatkowym oraz Partnerem Zarządzającym w Kancelarii LTCA. Ukończył prawo na Uniwersytecie Marii Curie Skłodowskiej w Lublinie oraz aplikację adwokacką przy Okręgowej Radzie Adwokackiej w Warszawie. Doświadczony ekspert z zakresu prawa podatkowego, laureat prestiżowych rankingów Rzeczypospolitej i Dziennika Gazeta Prawna w kategorii spory podatkowe, jak również w kategorii VAT i PIT. Grzegorz realizował wiele projektów doradczych, obejmujących planowanie podatkowe, zarządzenie ryzykiem prawnym i podatkowym, procesy restrukturyzacyjne oraz audyty podatkowe. Jako specjalista w zakresie procedury podatkowej z sukcesami prowadzi dziesiątki postępowań przed organami podatkowymi i sądami administracyjnymi oraz reprezentuje Klientów w skomplikowanych postępowaniach karnoskarbowych. Wykładowca na ponad 800 szkoleniach z zakresu prawa i podatków, restrukturyzacji oraz procedury podatkowej. Regularnie publikuje w prasie branżowej i specjalistycznej. Włada biegle językiem angielskim.
"
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string(32) "clickMeetingConference.starts_at"
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NULL
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["name"]=>
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["content"]=>
string(4575) "OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2025 i 2026 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Hipotetyczne odsetki w kosztach uzyskania przychodów
VII. Moment dokonania korekty przychodów i kosztów podatkowych.
VIII. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
IX. Podatek minimalny w CIT.
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(768) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
2 godziny 46 minut
Certyfikat:
Tak
Materiały:
Tak
"
}
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array(7) {
["id"]=>
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["product_id"]=>
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["locale"]=>
string(2) "pl"
["name"]=>
string(43) "Podatkowe zamknięcie roku w CIT za 2025 r."
["content"]=>
string(4575) "OPIS SZKOLENIA
Celem szkolenia jest przekrojowe przedstawienie zagadnień podatkowych związanych z podatkowym zamknięciem roku w CIT.
Podczas szkolenia, w szczególności poruszone zostaną kwestie związane z rozliczeniem podatku CIT na przełomie 2025 i 2026 r.
PROGRAM
I. Informacje ogólne w zakresie kalkulacji CIT i przejścia z wyniku księgowego na wynik podatkowy.
II. Przychody podatkowe:
1. Zasady rozliczania przychodów podatkowych na przełomie roku.
2. Określenie momentu powstania przychodu podatkowego (zasada memoriałowa, kasowa i przychody rozliczane okresowo).
3. Zaliczki i przedpłaty a przychód.
4. Szczególne rodzaje przychodów (przychody z nieodpłatnych świadczeń; przychody z refakturowania).
5. Wyodrębnienie dwóch źródeł przychodów – przychody z zysków kapitałowych i z innych źródeł.
III. Koszty uzyskania przychodów:
1. Moment rozpoznania kosztów podatkowych na przełomie roku.
2. Koszty bezpośrednie – rodzaje oraz zasady rozliczenia w czasie.
3. Koszty pośrednie – zasady kwalifikacji i rozliczenia na przełomie roku.
4. Przypisanie kosztów do dwóch źródeł przychodów.
IV. Różnice (wyłączenia) trwałe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych: np. koszty reprezentacji, imprezy, alkohol, PFRON, VAT niebędący kosztem uzyskania przychodu, kary umowne, odszkodowania, kary administracyjne, grzywny, mandaty, koszty egzekucyjne / sądowe, upominki, prezenty świąteczne dla pracowników i klientów, darowizny, odsetki budżetowe, składki członkowskie, ubezpieczenia pracowników, koszty pokryte dotacjami, usługi nieprawidłowo udokumentowane, część odpisów / opłat za samochód osobowy, ubezpieczenie zw. z ww. samochodem, przekroczona kilometrówka, koszty eksploatacji samochodów osobowych, spisane należności handlowe.
V. Różnice (wyłączenia) przejściowe – najczęstsze przypadki oraz zasady rozliczenia:
1. Jakie koszty i przychody należy wyłączyć z kosztów i przychodów podatkowych (różnice przejściowe): np. odsetki, niewpłacone składki na ubezpieczenia społeczne, niewypłacone wynagrodzenia dla pracowników / delegacje pracownicze, naliczone opłaty za gwarancje bankowe, odpis aktualizujący wartość należności / zapasów, rezerwy na wierzytelności / zobowiązania, amortyzacja podatkowa i bilansowa.
VI. Hipotetyczne odsetki w kosztach uzyskania przychodów
VII. Moment dokonania korekty przychodów i kosztów podatkowych.
VIII. Rozliczenie ulg podatkowych w deklaracji rocznej (darowizny, ulga na złe długi, B+R i inne).
IX. Podatek minimalny w CIT.
X. Rozliczenie podatkowych strat z lat ubiegłych – wybór jednej z dwóch metod rozliczenia strat i przypisanie straty do źródła przychodu.
XI. Płatności gotówkowe / biała lista / split payment a koszty – art. 15d ustawy o CIT.
XII. Stawka podatku (19% i 9% - definicja małego podatnika).
XIII. Zasady wypełniania deklaracji CIT-8.
"
["description"]=>
string(0) ""
["additional_info"]=>
string(768) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
2 godziny 46 minut
Certyfikat:
Tak
Materiały:
Tak
"
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object(Illuminate\Database\Eloquent\Collection)#2961 (2) {
["items":protected]=>
array(1) {
[0]=>
object(SCTeam\Products\Models\ProductTranslation)#2924 (30) {
["connection":protected]=>
string(5) "pgsql"
["table":protected]=>
string(20) "product_translations"
["primaryKey":protected]=>
string(2) "id"
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string(3) "int"
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array(0) {
}
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array(7) {
["id"]=>
int(51554)
["product_id"]=>
int(51554)
["locale"]=>
string(2) "pl"
["name"]=>
string(39) "Spółka z o. o. - prawo, podatki i ZUS"
["content"]=>
string(2869) "OPIS SZKOLENIA
Spółka z ograniczoną odpowiedzialnością jest najczęściej zakładaną spólką prawa handlowego. Przedmiotem szkolenia będzie charakterystyka spółek z ograniczoną odpowiedzialnością, proces ich tworzenia, działania i likwidacji z perspektywy skutków prawnych i podatkowych.
PROGRAM
1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością
"
["description"]=>
string(0) ""
["additional_info"]=>
string(769) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
4 godziny 34 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
["original":protected]=>
array(7) {
["id"]=>
int(51554)
["product_id"]=>
int(51554)
["locale"]=>
string(2) "pl"
["name"]=>
string(39) "Spółka z o. o. - prawo, podatki i ZUS"
["content"]=>
string(2869) "OPIS SZKOLENIA
Spółka z ograniczoną odpowiedzialnością jest najczęściej zakładaną spólką prawa handlowego. Przedmiotem szkolenia będzie charakterystyka spółek z ograniczoną odpowiedzialnością, proces ich tworzenia, działania i likwidacji z perspektywy skutków prawnych i podatkowych.
PROGRAM
1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością1. Istota spółki z ograniczoną odpowiedzialnością
2. Zakładanie spółki z ograniczoną odpowiedzialnością
a) sposoby zakładania spółki
b) rodzaje wkładów wnoszonych do spółki
c) najważniejsze postanowienia umowy spółki
3. Organy spółki z ograniczoną odpowiedzialnością
a) Zarząd
b) Zgromadzenie wspólników
c) Rada nadzorcza
4. Prawa i obowiązki wspólników w spółce z o. o.
5. Zmiany wysokości kapitałów – podwyższanie i obniżanie kapitału zakładowego
6. Wnoszenie dopłat do spółki, umarzanie udziałów, zasady podziału zysku i straty
7. Rozwiązanie i likwidacja spółki z ograniczoną odpowiedzialnością
8. Skutki podatkowe i ZUS w procesie zakładania, prowadzenia i likwidacji spółki z ograniczoną odpowiedzialnością
"
["description"]=>
string(0) ""
["additional_info"]=>
string(769) "
Cena bez abonamentu:
99.00 PLN + VAT
Czas trwania:
4 godziny 34 minuty
Certyfikat:
Tak
Materiały:
Tak
"
}
["changes":protected]=>
array(0) {
}
["casts":protected]=>
array(0) {
}
["classCastCache":protected]=>
array(0) {
}
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array(0) {
}
["dates":protected]=>
array(0) {
}
["dateFormat":protected]=>
NULL
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array(0) {
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["dispatchesEvents":protected]=>
array(0) {
}
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array(0) {
}
["relations":protected]=>
array(0) {
}
["touches":protected]=>
array(0) {
}
["timestamps"]=>
bool(false)
["hidden":protected]=>
array(0) {
}
["visible":protected]=>
array(0) {
}
["fillable":protected]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["guarded":protected]=>
array(1) {
[0]=>
string(1) "*"
}
}
}
["escapeWhenCastingToString":protected]=>
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}
}
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array(0) {
}
["timestamps"]=>
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array(0) {
}
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array(0) {
}
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array(1) {
[0]=>
string(2) "id"
}
["__metaData":protected]=>
NULL
["__wasCreatedEventFired":protected]=>
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["__wasUpdatedEventFired":protected]=>
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["translatedAttributes"]=>
array(4) {
[0]=>
string(4) "name"
[1]=>
string(7) "content"
[2]=>
string(11) "description"
[3]=>
string(15) "additional_info"
}
["revisionPresenter":protected]=>
string(44) "SCTeam\Products\Presenters\Revisions\Product"
["sortable":protected]=>
array(7) {
[0]=>
string(2) "id"
[1]=>
string(4) "slug"
[2]=>
string(5) "price"
[3]=>
string(9) "starts_at"
[4]=>
string(4) "type"
[5]=>
string(15) "date_of_publish"
[6]=>
string(32) "clickMeetingConference.starts_at"
}
["metaTable":protected]=>
string(13) "products_meta"
["forceDeleting":protected]=>
bool(false)
["defaultLocale":protected]=>
NULL
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array(0) {
}
["mediaCollections"]=>
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}
["deletePreservingMedia":protected]=>
bool(false)
["unAttachedMediaLibraryItems":protected]=>
array(0) {
}
["scoutMetadata":protected]=>
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}
["translationModel"]=>
string(41) "SCTeam\Products\Models\ProductTranslation"
}
}
["escapeWhenCastingToString":protected]=>
bool(false)
}
["perPage":protected]=>
int(12)
["currentPage":protected]=>
int(4)
["path":protected]=>
string(82) "https://test.akademialtca.pl/katalog/podatki-prawo-rachunkowosc/szkolenia-nagrania"
["query":protected]=>
array(0) {
}
["fragment":protected]=>
NULL
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["onEachSide"]=>
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["pageName"]=>
string(4) "page"
}
["total":protected]=>
int(513)
["lastPage":protected]=>
int(43)
}
Znaleziono 513 szkoleń
