Home / Dz.U. 1991 nr 10 poz. 35
Regulation of the Minister of Finance of January 15, 1991, on the principles of accounting.
Rozporządzenie Ministra Finansów z dnia 15 stycznia 1991 r. w sprawie zasad prowadzenia rachunkowości.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1991-01-15
Entry into force
1991-02-05
Texts
Keywords
foreign enterprisesremunerationbudżettaxescooperativeseconomic activitydocumentsbilansesmall-scale productionforeign exchange lawFundsMunicipalitiesMaterial EconomycompaniesFinancial Economyregistersmixed enterprisesFinancial controlinvestmentsstate-owned enterprisesIncome and expense ledgersAccounting
Related acts
Repealed Acts (17)
- Order of the Minister of Finance of 30 April 1988 amending the order on the general principles of accounting for socially-owned economic units. · 1991-01-01
- Order of the Minister of Finance of 30 April 1988 amending the order on the chart of accounts for socially-owned economic units. · 1991-01-01
- Order of the Minister of Finance of October 15, 1986, amending the order on the general principles of accounting by socially owned economic entities and on the chart of accounts for socially owned economic entities. · 1991-01-01
- Order of the Minister of Finance of June 6, 1986 amending the order on documenting cash operations of socialized economy units. · 1991-01-01
- Ordinance of the Minister of Finance of April 9, 1985 on chart of accounts for socially owned economic units. · 1991-01-01
- Order of the Minister of Finance of March 27, 1985, on the settlement of investment activity costs in budgetary units and establishments. · 1991-01-01
- Order of the Minister of Finance of June 1, 1985, on documenting cash operations of socialized economy units. · 1991-01-01
- Order of the Minister of Finance of June 30, 1984 amending the order on the settlement of investment activity costs. · 1991-01-01
- Order of the Minister of Finance of November 16, 1983, concerning the general principles of accounting for socialized economy entities. · 1991-01-01
- Order of the Minister of Finance of August 26, 1982, on the settlement of investment activity costs. · 1991-01-01
- Order of the Minister of Finance of December 30, 1960, amending the order of April 8, 1958, on the principles of accounting for materials, goods, and products in socialized enterprises and establishments. · 1991-01-01
- Order of the Minister of Finance of August 4, 1954, on payroll documentation and payroll settlements with employees in socialized economy enterprises. · 1991-01-01
- Regulation of the Minister of Finance of September 13, 1954, amending the regulation of April 8, 1953, on the principles of accounting for materials, goods and products in socialized enterprises and establishments. · 1991-01-01
- Regulation of the Minister of Finance of April 8, 1953, on the principles of accounting for materials, goods, and products in socialized enterprises and establishments. · 1991-01-01
- Regulation of the Minister of Finance of June 18, 1990, amending the regulation on keeping commercial books by certain groups of taxpayers. · 1991-01-01
- Regulation of the Minister of Finance of December 27, 1989, amending the regulation on keeping commercial books by certain groups of taxpayers. · 1991-01-01
- Regulation of the Minister of Finance of June 27, 1989 on keeping commercial books by certain groups of taxpayers. · 1991-01-01
Acts Declared Repealed (1)
Implementing Regulations (1)
Amending Acts (4)
- Regulation of the Minister of Finance of December 23, 1991, amending the regulation on the rules of accounting. · 1992-01-01
- Regulation of the Minister of Finance of 10 December 1992 amending the regulation on the principles of accounting. · 1993-01-01
- Regulation of the Minister of Finance of 24 May 1993 amending the regulation on the principles of accounting. · 1993-07-05
- Regulation of the Minister of Finance of August 24, 1994 amending the regulation on the principles of accounting. · 1995-01-01
References (2)
Legal Basis (5)
Legal Basis from Art. (5)
- Law of January 5, 1991, Budget Law. · art. 51 pkt 2
- Law of 31 January 1989 on the financial management of state-owned enterprises. · art. 20 ust. 2
- Law of December 23, 1988, on economic activity with the participation of foreign entities. · art. 18 ust. 1
- Law of September 16, 1982 on Cooperative Law. · art. 87 par. 2
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 3
Repeals Resulting From (1)
- Law of 29 September 1994 on accounting. · 1995-12-31
Acts referring to this act
- Repealing Acts: Order of the Minister of Finance of November 16, 1983, concerning the general principles of accounting for socialized economy entities.
- Repealing Acts: Order of the Minister of Finance of August 26, 1982, on the settlement of investment activity costs.
- Repealing Acts: Order of the Minister of Finance of December 30, 1960, amending the order of April 8, 1958, on the principles of accounting for materials, goods, and products in socialized enterprises and establishments.
- Repealing Acts: Order of the Minister of Finance of August 4, 1954, on payroll documentation and payroll settlements with employees in socialized economy enterprises.
- Repealing Acts: Regulation of the Minister of Finance of September 13, 1954, amending the regulation of April 8, 1953, on the principles of accounting for materials, goods and products in socialized enterprises and establishments.
- Repealing Acts: Order of the Minister of Finance of 30 April 1988 amending the order on the general principles of accounting for socially-owned economic units.
- Repealing Acts: Order of the Minister of Finance of 30 April 1988 amending the order on the chart of accounts for socially-owned economic units.
- Repealing Acts: Order of the Minister of Finance of October 15, 1986, amending the order on the general principles of accounting by socially owned economic entities and on the chart of accounts for socially owned economic entities.
- Repealing Acts: Order of the Minister of Finance of June 6, 1986 amending the order on documenting cash operations of socialized economy units.
- Repealing Acts: Order of the Minister of Finance of June 1, 1985, on documenting cash operations of socialized economy units.
- Repealing Acts: Ordinance of the Minister of Finance of April 9, 1985 on chart of accounts for socially owned economic units.
- Repealing Acts: Order of the Minister of Finance of March 27, 1985, on the settlement of investment activity costs in budgetary units and establishments.
- Repealing Acts: Order of the Minister of Finance of June 30, 1984 amending the order on the settlement of investment activity costs.
- Repealing Acts: Regulation of the Minister of Finance of June 18, 1990, amending the regulation on keeping commercial books by certain groups of taxpayers.
- Repealing Acts: Regulation of the Minister of Finance of December 27, 1989, amending the regulation on keeping commercial books by certain groups of taxpayers.
- Repealing Acts: Regulation of the Minister of Finance of June 27, 1989 on keeping commercial books by certain groups of taxpayers.
- Repealing Acts: Regulation of the Minister of Finance of April 8, 1953, on the principles of accounting for materials, goods, and products in socialized enterprises and establishments.
- Acts Declared Repealed: Law of 29 September 1994 on accounting.
- Implementing Regulations: Law of 31 January 1989 on the financial management of state-owned enterprises.
- Implementing Regulations: Law of January 5, 1991, Budget Law.
- Implementing Regulations: Law of December 23, 1988, on economic activity with the participation of foreign entities.
- Implementing Regulations: Law of September 16, 1982 on Cooperative Law.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amended Acts: Regulation of the Minister of Finance of August 24, 1994 amending the regulation on the principles of accounting.
- Amended Acts: Regulation of the Minister of Finance of 24 May 1993 amending the regulation on the principles of accounting.
- Amended Acts: Regulation of the Minister of Finance of 10 December 1992 amending the regulation on the principles of accounting.
- Amended Acts: Regulation of the Minister of Finance of December 23, 1991, amending the regulation on the rules of accounting.
- References: Regulation of the Council of Ministers of March 26, 1993, on the detailed procedure for inventorying the assets of the state organizational unit "Polish Radio and Television", the principles of division and transfer of these assets, and the procedure for resolving disputes.
- References: Regulation of the Council of Ministers of 13 July 1995 on determining the detailed conditions that the notification of the intention to merge and transform business entities should meet, and on determining the bodies of entities obliged to make such notification.
- References: Regulation of the Minister of Finance of December 30, 1991, on chart of accounts for municipal authorities and for budgetary units, budgetary establishments and auxiliary farms.
- Legal Basis: Announcement of the Minister of Finance of 18 November 1993 on the increase of the income amount obliging natural persons and civil partnerships of natural persons to keep accounting (commercial) books.
- Legal Basis from Art.: Announcement of the Minister of Finance of 18 November 1993 on the increase of the income amount obliging natural persons and civil partnerships of natural persons to keep accounting (commercial) books.
- Repeals Resulting From: Order of the Minister of Justice of 18 July 1988 on the conduct of cash management and accounting in state notarial offices.