Home / M.P. 1959 nr 102 poz. 546
Regulation of the Minister of Finance of December 4, 1959 on the basic principles of accounting, inventory, preparation of financial statements, and storage of accounting documents by socialized economy entities.
Zarządzenie Ministra Finansów z dnia 4 grudnia 1959 r. w sprawie podstawowych zasad prowadzenia księgowości, inwentaryzacji, sporządzania sprawozdań finansowych oraz przechowywania dowodów księgowych przez jednostki gospodarki uspołecznionej.
Type
Order (Zarządzenie)
Status
repealed (uchylony)
Announced
1959-12-04
Entry into force
1959-12-28
Texts
Related acts
Repealing Acts (1)
Repealed Acts (7)
- Order of the Minister of Finance of October 15, 1957, concerning the principles for storing accounting records by socialized economy units. · 1959-12-28
- Ordinance of the Minister of Finance of December 19, 1956, amending the ordinance of February 20, 1953, on inventory taking and the preparation and approval of financial statements. · 1959-12-28
- Order of the Minister of Finance of June 28, 1957, amending the order of February 20, 1953, on inventory taking and the preparation and approval of financial statements. · 1959-12-28
- Order of the Minister of Finance of May 4, 1956, amending the order of February 20, 1953, on inventory taking and the preparation and approval of financial statements. · 1959-12-28
- Instruction of the Minister of Finance of May 11, 1954, on the basic principles of accounting for units of the socialized economy. · 1959-12-28
- Regulation of the Minister of Finance of February 20, 1953, on inventory taking and the preparation and approval of financial statements. · 1959-12-28
- Order of the Minister of Finance of July 4, 1951, concerning the obligation of periodic reconciliation of settlements regulated by bank collection, as well as operating accounts and credits. · 1959-12-28
Implementing Regulations (1)
Amending Acts (3)
- Order of the Minister of Finance of March 15, 1961, amending the order of December 4, 1959, concerning the basic principles of accounting, inventory, preparation of financial statements, and storage of accounting documents by socialized economy units. · 1961-03-27
- Regulation of the Minister of Finance of September 7, 1961, amending the regulation of December 4, 1959, on the basic principles of accounting, inventory, preparation of financial statements, and storage of accounting documents by socialized economy units. · 1961-09-22
- Regulation of the Minister of Finance of December 19, 1961, concerning the principles of inventorying work-in-progress construction and assembly production. · 1962-01-11
References (3)
- Instruction of the Minister of Finance of November 30, 1954, on conducting continuous inventory of material stocks, semi-finished products, and finished goods.
- Resolution No. 704 of the Council of Ministers of November 10, 1956, on the expansion of the powers of state industrial enterprises.
- 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.
Legal Basis from Art. (1)
Acts referring to this act
- Repealing Acts: Order of the Minister of Finance of June 28, 1957, amending the order of February 20, 1953, on inventory taking and the preparation and approval of financial statements.
- Repealing Acts: Order of the Minister of Finance of July 4, 1951, concerning the obligation of periodic reconciliation of settlements regulated by bank collection, as well as operating accounts and credits.
- Repealing Acts: Regulation of the Minister of Finance of February 20, 1953, on inventory taking and the preparation and approval of financial statements.
- Repealing Acts: Instruction of the Minister of Finance of May 11, 1954, on the basic principles of accounting for units of the socialized economy.
- Repealing Acts: Order of the Minister of Finance of May 4, 1956, amending the order of February 20, 1953, on inventory taking and the preparation and approval of financial statements.
- Repealing Acts: Ordinance of the Minister of Finance of December 19, 1956, amending the ordinance of February 20, 1953, on inventory taking and the preparation and approval of financial statements.
- Repealing Acts: Order of the Minister of Finance of October 15, 1957, concerning the principles for storing accounting records by socialized economy units.
- Repealed Acts: Order of the Minister of Finance of December 8, 1967, on the accounting of socialized economy units.
- Implementing Regulations: Regulation of the Council of Ministers of 1 April 1950 on the scope of the Minister of Finance's powers and the amendment of the scope of the State Planning Commission's powers.
- Amended Acts: Regulation of the Minister of Finance of December 19, 1961, concerning the principles of inventorying work-in-progress construction and assembly production.
- Amended Acts: Regulation of the Minister of Finance of September 7, 1961, amending the regulation of December 4, 1959, on the basic principles of accounting, inventory, preparation of financial statements, and storage of accounting documents by socialized economy units.
- Amended Acts: Order of the Minister of Finance of March 15, 1961, amending the order of December 4, 1959, concerning the basic principles of accounting, inventory, preparation of financial statements, and storage of accounting documents by socialized economy units.
- References: Order of the Minister of Finance of March 16, 1966, on the principles of inventorying construction and assembly production in progress.
- References: Regulation of the Minister of Finance of December 19, 1961, concerning the principles of inventorying work-in-progress construction and assembly production.
- References: Order of the Minister of Finance of March 19, 1962, amending the order on the principles of settlements related to the transfer of enterprises and real estate between state enterprises.
- References: Regulation of the Minister of Finance of September 26, 1961, on the storage by socialized economy units of documentation concerning the general inventory and revaluation of fixed assets.
- References: Order of the Minister of Finance of March 28, 1961, on the principles of reclassifying certain items from fixed assets to current assets.
- References: Order of the Minister of Finance of November 12, 1960, on the principles of introducing depreciated value of fixed assets into accounting.
- References: Regulation No. 120 of the Chairman of the Council of Ministers of October 30, 1963 on natural loss standards.
- References: Circular of the Minister of Finance of 14 August 1964 on assessing the usability of tangible assets during their inventory.
- References: Regulation of the Minister of Finance of June 30, 1967, on the detailed principles of financial management of scientific research institutes.
- References: Order of the Minister of Finance of October 1, 1962, on the principles of settlements related to land transfer.
- References: Regulation of the Minister of Finance of April 12, 1962, on the principles of accounting for fixed assets and their depreciation in units of socialized economy operating on the principle of economic accounting.
- References: Order of the Ministers of the Food Industry and Procurement and Finance of December 2, 1966, on settling shortages and surpluses of grain and its milled products in socialized economic mills.
- References: Order of the Minister of Finance of August 15, 1963, on documenting cash operations, storing cash, and the duties of cashiers in socialized economy units.
- Legal Basis: Regulation of the Minister of Mining and Power of December 8, 1964, on norms for natural losses and principles of inventory of solid fuel stocks.
- Legal Basis from Art.: Regulation of the Minister of Mining and Power of December 8, 1964, on norms for natural losses and principles of inventory of solid fuel stocks.