Home / Dz.U. 2007 nr 248 poz. 1847
Regulation of the Minister of Finance of 24 December 2007 on special accounting rules for pension funds
Rozporządzenie Ministra Finansów z dnia 24 grudnia 2007 r. w sprawie szczególnych zasad rachunkowości funduszy emerytalnych
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2007-12-24
Entry into force
2007-12-29
Texts
Keywords
Pension Fundsfinancial statementAccounting recordsaccounting
Related acts
Amending Acts (2)
Information on Consolidated Text (2)
- Announcement of the Minister of Finance of September 22, 2015, concerning the publication of the consolidated text of the Regulation of the Minister of Finance on special accounting principles for pension funds
- Announcement of the Minister of Finance of February 25, 2013, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on special accounting rules for pension funds
References (4)
- Regulation of the Council of Ministers of 9 March 2004 on the detailed rules for the valuation of assets and liabilities of pension funds
- Regulation of the Minister of Finance of April 20, 2006, on the procedure and conditions for lending brokerage financial instruments, with the participation of investment firms and custodian banks
- Law of 23 July 2003 on the assumption by the State Treasury of the liabilities of the Social Insurance Institution arising from contributions not transferred to open-ended pension funds
- Law of August 28, 1997, on the organization and functioning of pension funds.
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 29 September 1994 on accounting. · art. 81 ust. 2 pkt 6 lit. b
Acts referring to this act
- Implementing Regulations: Law of 29 September 1994 on accounting.
- Amended Acts: Regulation of the Minister of Finance of August 21, 2014, amending the regulation on special accounting rules for pension funds
- Amended Acts: Regulation of the Minister of Finance of March 30, 2012, amending the regulation on special accounting rules for pension funds
- Consolidated Text for an Act: Announcement of the Minister of Finance of September 22, 2015, concerning the publication of the consolidated text of the Regulation of the Minister of Finance on special accounting principles for pension funds
- Consolidated Text for an Act: Announcement of the Minister of Finance of February 25, 2013, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on special accounting rules for pension funds