Home / Dz.U. 2009 nr 169 poz. 1327
Regulation of the Minister of Finance of 25 September 2009 on the detailed rules for the preparation of consolidated financial statements of capital groups by entities other than banks, insurance companies and reinsurance companies
Rozporządzenie Ministra Finansów z dnia 25 września 2009 r. w sprawie szczegółowych zasad sporządzania przez jednostki inne niż banki, zakłady ubezpieczeń i zakłady reasekuracji skonsolidowanych sprawozdań finansowych grup kapitałowych
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2009-09-25
Entry into force
2010-01-01
Texts
Keywords
financial statementaccounting
Related acts
Acts Declared Repealed (1)
Amending Acts (2)
- 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 · 2015-12-10
- 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 · 2025-03-07
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 29 September 1994 on accounting. · art. 81 ust. 2 pkt 3
Acts referring to this act
- Implementing Regulations: Law of 29 September 1994 on accounting.
- Amended Acts: 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
- Amended Acts: 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
- Consolidated Text for an Act: Announcement of the Minister of Development and Finance of March 10, 2017, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on the detailed rules for preparing consolidated financial statements of capital groups by entities other than banks, insurance undertakings and reinsurance undertakings
- Repeals Resulting From: Regulation of the Minister of Finance of August 8, 2008 on detailed rules for the preparation of consolidated financial statements of capital groups by entities other than banks and insurance companies