Home / Dz.U. 1994 nr 121 poz. 591
Law of 29 September 1994 on accounting.
Ustawa z dnia 29 września 1994 r. o rachunkowości.
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1994-09-29
Entry into force
1995-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
penal provisionsRegisterTrust Fundseconomic activitybudgetary unitsproperty and personal insurancedocumentsbilanseAccounting recordssecuritiesprawo bankoweMunicipalitiescompaniesFundsFinancial Economycommercial lawinvestmentschief accountantsIncome and expense ledgersAccountingfixed assetsinternal tradecriminal lawprawo budżetowe
Related acts
Acts Declared Repealed (8)
- Regulation of the Minister of Finance of October 19, 1994, amending the regulation on insurance accounting and financial reporting principles, and the principles of calculating the financial result of insurers · 1995-12-31
- Regulation of the Minister of Finance of January 15, 1991, on the principles of accounting. · 1995-12-31
- Regulation of the Minister of Finance of December 27, 1990, on the principles of insurance accounting and financial reporting, and the principles for calculating the financial result of insurers. · 1995-12-31
- Regulation of the Minister of Finance of August 24, 1994 amending the regulation on the principles of accounting. · 1995-12-31
- Regulation of the Minister of Finance of 24 May 1993 amending the regulation on the principles of accounting. · 1995-12-31
- Regulation of the Minister of Finance of January 31, 1992, amending the regulation on the principles of insurance accounting and financial reporting and the calculation of insurers' financial results. · 1995-12-31
- Regulation of the Minister of Finance of 10 December 1992 amending the regulation on the principles of accounting. · 1995-12-31
- Regulation of the Minister of Finance of December 23, 1991, amending the regulation on the rules of accounting. · 1995-12-31
Implementing Regulations (126)
- Regulation of the Minister of Finance and Economy of February 18, 2026, on the rules for creating reserves for risks related to the activities of banks
- Regulation of the Minister of Finance of February 25, 2025, amending the regulation on the detailed rules for the preparation of consolidated financial statements of capital groups by entities other than banks, insurance undertakings and reinsurance undertakings
- Regulation of the Minister of Finance and Economy of December 30, 2025, amending the regulation on special accounting rules for insurance and reinsurance undertakings
- Regulation of the Minister of Finance of November 17, 2024, on the recognition, valuation methods, and disclosure and presentation of financial instruments
- Regulation of the Minister of Finance, Funds and Regional Policy of December 23, 2020, amending the regulation on the principles of creating reserves for risks associated with the activities of banks
- Regulation of the Minister of Finance of April 16, 2020, amending the regulation on the principles of creating reserves for risks associated with banking activities
- Regulation of the Minister of Finance, Funds and Regional Policy of December 28, 2020, amending the regulation on special accounting rules for investment funds
- Regulation of the Minister of Finance of 1 October 2020 amending the regulation on special accounting rules for credit unions
- Regulation of the Minister of Finance of July 2, 2020, amending the regulation on the scope of operation and organization of the Accounting Standards Committee
- Regulation of the Minister of Development and Finance of December 19, 2017, amending the regulation on determining the model chart of accounts for banks
- Regulation of the Minister of Finance of January 19, 2018, on special accounting rules for credit unions
- Regulation of the Minister of Finance of 6 September 2018 amending the regulation on the scope of operation and organization of the Accounting Standards Committee
- Regulation of the Minister of Development and Finance of 29 March 2017 amending the regulation on the scope of operation and organisation of the Accounting Standards Committee
- Regulation of the Minister of Development and Finance of October 24, 2017, amending the regulation on the scope of operation and organization of the Accounting Standards Committee
- Regulation of the Minister of Development and Finance of October 12, 2017, amending the regulation on the rules for creating reserves for risks associated with the activities of banks
- Regulation of the Minister of Development and Finance of July 5, 2017, amending the regulation on defining the model chart of accounts for banks
- Regulation of the Minister of Development and Finance of June 23, 2017, amending the regulation on special accounting rules for banks
- Regulation of the Minister of Finance of April 12, 2016, on the specific accounting principles for insurance companies and reinsurance companies
- Regulation of the Minister of Finance of April 7, 2016, amending the regulation on special accounting rules for brokerage houses
- Regulation of the Minister of Development and Finance of 12 December 2016 on the scope of information shown in the financial statements of alternative investment funds
- Regulation of the Minister of Finance of 18 July 2016 amending the regulation on special accounting principles for savings and credit cooperatives
- Regulation of the Minister of Finance of November 3, 2015, amending the regulation on detailed rules for preparing consolidated financial statements of capital groups by entities other than banks, insurance undertakings and reinsurance undertakings
- Regulation of the Minister of Finance of October 29, 2015 amending the regulation on special accounting rules for brokerage houses
- Regulation of the Minister of Finance of October 27, 2015 amending the regulation on detailed rules for the recognition, valuation methods, scope of disclosure and presentation of financial instruments
- Regulation of the Minister of Finance of October 27, 2015 amending the regulation on special accounting rules for insurance and reinsurance undertakings
- Regulation of the Minister of Finance of October 27, 2015 amending the regulation on special accounting rules for credit unions
- Regulation of the Minister of Finance of 25 June 2014 on the specific accounting principles for credit unions
- Regulation of the Minister of Finance of December 5, 2014, amending the regulation on the principles of creating reserves for risks associated with the activities of banks
- Regulation of the Minister of Finance of 6 November 2014 on compulsory civil liability insurance for entrepreneurs performing services in the field of accounting
- Regulation of the Minister of Finance of August 21, 2014, amending the regulation on special accounting rules for pension funds
- … +96
Amending Acts (94)
- Law of 6 February 1997 amending the Cooperative Law and the Accounting Law. · 1996-01-01
- Law of 30 August 1996 on commercialization and certain employee rights. · 1997-01-08
- Law of 19 March 1997 amending certain authorisations to issue executive acts. · 1997-05-15
- Law of September 4, 1997, on industrial funds and their privatization in connection with the reform of the social security system. · 1997-12-09
- Law of August 29, 1997 - Banking Law. · 1998-01-01
- Law of August 29, 1997, on the National Bank of Poland. · 1998-01-01
- Law of August 21, 1997 – Law on Public Trading in Securities. · 1998-01-04
- Law of August 28, 1997, on investment funds. · 1998-02-21
- Law of 19 February 1998 amending the Accounting Law. · 1998-06-16
- Law of July 23, 1998, amending the law - Law on Public Trading in Securities, the Accounting Law and the Law on Mortgage Bonds and Mortgage Banks. · 1998-08-20
- Law of 6 June 1997 - Provisions introducing the Penal Code · 1998-09-01
- Law of July 24, 1998, amending certain laws defining the competences of public administration bodies - in connection with the state's structural reform. · 1999-01-01
- Law of August 28, 1997, on the organization and functioning of pension funds. · 1999-01-01
- Law of November 26, 1998, on public finance. · 1999-01-01
- Law of 8 January 1999 on amending the Law on Accounting. · 1999-01-01
- Law of 10 September 1999 Provisions introducing the Fiscal Penal Code. · 1999-10-17
- Law of June 29, 2000, on the repeal of the Law on Industrial Funds and their privatization in connection with the reform of the social insurance system and on the amendment of certain laws. · 2000-07-27
- Law of 15 September 2000 Commercial Companies Code. · 2001-01-01
- Law of 23 August 2001 amending the Accounting Law and certain other laws. · 2001-10-06
- Law of 9 November 2000 amending the Law on Accounting. · 2002-01-01
- Law of 23 August 2001 amending the banking law and other laws · 2002-01-01
- Law of 1 March 2002 on changes in the organization and functioning of central government administration bodies and units subordinate to them, and on amending certain laws. · 2002-04-01
- Law of June 26, 2003, amending the Law on accounting · 2003-08-23
- Law of 28 February 2003 Bankruptcy Law · 2003-10-01
- Law of May 22, 2003, on compulsory insurance, the Insurance Guarantee Fund, and the Polish Motor Insurers' Bureau · 2004-01-01
- Law of 12 December 2003 on Amending the Commercial Companies Code and Certain Other Laws · 2004-01-15
- Law of April 20, 2004, amending and repealing certain laws in connection with the accession of the Republic of Poland to the European Union · 2004-05-01
- Law of 27 May 2004 on investment funds and the management of alternative investment funds · 2004-07-01
- Law of April 30, 2004, on amending the accounting law · 2004-07-10
- Law of 27 August 2004 amending the Law on Accounting and amending the Law on Certified Auditors and their Self-Government · 2005-01-01
- … +64
Amended Acts (13)
- Law of September 12, 1990, on Higher Education. · 1995-01-01
- Law of October 25, 1991, on organizing and conducting cultural activities. · 1995-01-01
- Law of August 30, 1991, on healthcare facilities. · 1995-01-01
- Law of January 5, 1991, Budget Law. · 1995-01-01
- Law of March 22, 1991 on the Public Trading of Securities and Trust Funds. · 1995-01-01
- Law of July 28, 1990, on insurance activity. · 1995-01-01
- Law of July 13, 1990, on the privatization of state-owned enterprises. · 1995-01-01
- Law of 31 January 1989 on the National Bank of Poland. · 1995-01-01
- Law of 31 January 1989 Banking Law. · 1995-01-01
- Law of 31 January 1989 on the financial management of state-owned enterprises. · 1995-01-01
- Law of July 10, 1985 on mixed enterprises. · 1995-01-01
- Law of July 6, 1982 on the principles of conducting economic activity in the field of small-scale production by foreign legal and natural persons in the territory of the Polish People's Republic. · 1995-01-01
- Regulation of the President of the Republic of June 27, 1934, Commercial Code. · 1995-01-01
Information on Consolidated Text (10)
- Announcement of the Marshal of the Sejm of the Republic of Poland of 30 March 2026 on the announcement of the consolidated text of the Law on Accounting
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 4, 2022, on the promulgation of the consolidated text of the Law on Accounting
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 17, 2020, on the promulgation of the consolidated text of the law on accounting
- Announcement of the Marshal of the Sejm of the Republic of Poland of 17 January 2019 on the announcement of the consolidated text of the law on accounting
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 30, 2018, on the promulgation of the consolidated text of the Act on Accounting
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 22, 2017, on the promulgation of the consolidated text of the accounting law
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 22, 2016, on the promulgation of the consolidated text of the Act on Accounting
- Announcement of the Marshal of the Sejm of the Republic of Poland of 30 January 2013 on the announcement of the consolidated text of the Accounting Act
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 2, 2009 on the promulgation of the consolidated text of the Accounting Act
- Announcement of the Marshal of the Sejm of the Republic of Poland of 27 March 2002 on the promulgation of the consolidated text of the Accounting Act.
Constitutional Tribunal Ruling (1)
Acts referring to this act
- Amending Acts: Regulation of the President of the Republic of June 27, 1934, Commercial Code.
- Amending Acts: Law of 31 January 1989 on the National Bank of Poland.
- Amending Acts: Law of January 5, 1991, Budget Law.
- Amending Acts: Law of March 22, 1991 on the Public Trading of Securities and Trust Funds.
- Amending Acts: Law of July 6, 1982 on the principles of conducting economic activity in the field of small-scale production by foreign legal and natural persons in the territory of the Polish People's Republic.
- Amending Acts: Law of July 13, 1990, on the privatization of state-owned enterprises.
- Amending Acts: Law of August 30, 1991, on healthcare facilities.
- Amending Acts: Law of July 28, 1990, on insurance activity.
- Amending Acts: Law of September 12, 1990, on Higher Education.
- Amending Acts: Law of October 25, 1991, on organizing and conducting cultural activities.
- Amending Acts: Law of July 10, 1985 on mixed enterprises.
- Amending Acts: Law of 31 January 1989 on the financial management of state-owned enterprises.
- Amending Acts: Law of 31 January 1989 Banking Law.
- Amended Acts: Law of 17 April 2026 on amending certain laws in connection with the transmission of information to the European Single Access Point
- Amended Acts: Law of March 27, 2026, amending the Law on Statutory Auditors, Audit Firms, and Public Oversight and the Accounting Law
- Amended Acts: Law of February 27, 2026, on amending the Accounting Law
- Amended Acts: Law of June 16, 2023, on amending the Law on Tax on Goods and Services and certain other laws
- Amended Acts: Law of 5 August 2025 on amending the Energy Law and certain other laws
- Amended Acts: Law of 6 December 2024 amending the Accounting Law, the Law on Statutory Auditors, Auditing Firms and Public Supervision, and certain other laws
- Amended Acts: Act of 6 November 2024 on the compensatory taxation of constituent units of international and national groups
- Amended Acts: Law of April 12, 2024, on amending the Accounting Act and certain other acts
- Amended Acts: Law of February 8, 2023 amending the Act on special solutions concerning certain heat sources in connection with the fuel market situation and certain other laws
- Amended Acts: Law of July 7, 2022, on crowdfunding for economic ventures and assistance to borrowers
- Amended Acts: Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
- Amended Acts: Law of 14 October 2021 amending the law on accounting and certain other laws
- Amended Acts: Law of December 6, 2018, on the National Register of Debtors
- Amended Acts: Law of July 19, 2019, on the amendment of the Law - Code of Commercial Companies and certain other laws
- Amended Acts: Law of November 28, 2020, on amending the Personal Income Tax Act, the Corporate Income Tax Act, the Act on lump-sum income tax from certain revenues earned by natural persons, and certain other laws
- Amended Acts: Law of November 28, 2020, on amending the Corporate Income Tax Act and certain other laws
- Amended Acts: Law of March 31, 2020, on amending the law on special solutions related to the prevention, counteracting and combating of COVID-19, other infectious diseases and crisis situations caused by them, and certain other laws
- Amended Acts: Law of 19 July 2019 on combating food waste
- Amended Acts: Law of 19 July 2019 amending the Law on Statutory Auditors, Audit Firms and Public Oversight, and certain other laws
- Amended Acts: Law of 31 July 2019 amending certain laws to reduce regulatory burdens
- Amended Acts: Law of November 9, 2018, on amending certain laws to introduce simplifications for entrepreneurs in tax and economic law
- Amended Acts: Law of November 9, 2018, on Rural Women's Circles
- Amended Acts: Law of July 5, 2018, on the succession management of an individual's enterprise
- Amended Acts: Law of 15 December 2017 on amending the law on value added tax and certain other laws
- Amended Acts: Law of 6 March 2018 - Provisions introducing the Law - Entrepreneurs' Law and other laws concerning economic activity
- Amended Acts: Law of January 26, 2018, on amending the law on the National Court Register and certain other laws
- Amended Acts: Law of 9 November 2017 on amending certain laws to improve the legal environment for innovation activities
- Amended Acts: Law of 11 May 2017 on statutory auditors, auditing firms and public oversight
- Amended Acts: Law of March 9, 2017 on the amendment of the Law on trading in financial instruments and certain other laws
- Amended Acts: Law of January 26, 2017, amending the Law on Credit Unions and certain other laws
- Amended Acts: Law of 15 December 2016 amending the Accounting Law
- Amended Acts: Law of December 16, 2016 amending certain laws to improve the legal environment for entrepreneurs
- Amended Acts: Law of March 31, 2016, on amending the law on investment funds and certain other laws
- Amended Acts: Law of 25 September 2015 on amending the law on freedom of economic activity and certain other laws
- Amended Acts: Law of May 15, 2015 - Restructuring Law
- Amended Acts: Law of September 11, 2015 on insurance and reinsurance activity
- Amended Acts: Law of 25 June 2015 on amending the Law on Municipal Self-Government and certain other laws