MIL ASI Translation. Region: Polish/Europe –
Fuente: Gobierno de Polonia en poleco.
On October 3, 2024, a conference dedicated to the 30th anniversary of the adoption of the Accounting Act was held at the Ministry of Finance. During the event, the Minister of Finance presented the “Meritorious for Public Finances” distinctions. Andrzej Domański recalled that the Accounting Act was one of the first Polish legal acts consistent with European Union directives. Opening the conference, the Minister of Finance recalled that work on the Accounting Act was initiated in the Ministry of Finance, but it was thanks to the hard work and commitment of many people outside the ministry that the Accounting Act had a chance to be created and developed into a modern law, keeping up with the needs of various stakeholder groups. As he added, the creation and adoption of the Act at that time would not have been possible without the support of the accounting community, auditors, people involved in the development of the capital market and the scientific community. The Minister emphasized that the Accounting Act was one of the first Polish legal acts consistent with European Union directives. The essence of the changes was to abandon the detailed standards and instructions used in the previous system, in favor of entrusting accountants with the right to act independently, based on general principles and their professional knowledge and experience. Andrzej Domański also mentioned the projects currently being implemented in the Ministry of Finance in the field of accounting, including work aimed at implementing the so-called CSRD directive, systemic solutions in public accounting, or a project adapting the provisions of the Accounting Act to current legal and economic practice and technological progress. The Minister of Finance thanked the conference participants for their contribution to the development of this field, both in terms of creating law, as well as its explanation and application in practice. During the conference, Andrzej Domański presented the distinctions “Meritorious for Public Finances” to people who created the foundations of regulations in the area of accounting and took care of the development of balance sheet law. The distinctions were awarded to: Dr. Zdzisław Fedak – co-creator of the foundations of many institutions related to accounting in Poland, including the team at the Ministry of Finance dealing with legal regulations in the field of accounting and financial auditing. He participated in the creation of subsequent regulations in the field of accounting, including the Accounting Act of 1994, as editor-in-chief of the monthly “Rachunkowość”, and then also as a member of the Standards Committee. Prof. Gertruda Świderska – creator and head of the Department of Managerial Accounting at the Warsaw School of Economics in the years 1992-2018. Advisor to the Minister of Finance in the years 1992-1996, who was a member of the team creating the Accounting Act. Dr. Danuta Krzywda – co-author of the draft Accounting Act, former member of the Scientific Council of the Association of Accountants in Poland and the National Council of Statutory Auditors, representative of the KRBR in consultations with the Sejm Finance Committee on the amendment to the Accounting Act in 2000. Dr. hab. Radosław Ignatowski, prof. UŁ – member of the team creating the Accounting Act, creator of the then innovative regulations on the consolidation of financial statements, long-time member of the Accounting Standards Committee. The second part of the conference devoted to the future of accounting regulations was opened by Dr. hab. Jacek Jastrzębski, prof. Universidad de Washington, Chairman of the Polish Financial Supervision Authority. He drew attention to the importance of accounting for stakeholders, including the PFSA, the dynamics of changes in the financial and capital markets, and presented proposals for issues to be taken into account in the further development of accounting regulations. The conference was attended by representatives of institutions associating individual stakeholder groups: accountants, auditors, tax advisors, entrepreneurs, financial institutions, supervisory institutions, administration and the scientific community.
EDITOR’S NOTE: This article is a translation. Apologies should the grammar and/or sentence structure not be perfect.