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Poland

Version 12 - June 2023 (CUD release)

Content update

This is a legislative release containing content from new models with legislative coverage for annual year end reporting December 2023.
  • Financial Period Type: 12-Months (Annual)
  • Current Compliance Until: year end June 2023
  • Target Industry Type: Manufacturing, Services, and Generic (excluding Financial Services)

Legislative updates

As of July 1, 2023, Poland ended the state of epidemic emergency. As a result, entities operating in Poland will no longer benefit from many simplifications and exemptions from requirements. When preparing financial statements, entities should consider this change, particularly regarding procedures for events after the balance sheet date and determining estimates. The cancellation of the epidemic emergency may significantly impact financial statements and require detailed disclosures.
  • The authorities issued new recommendations on the National Accounting Standard 15 for Revenue from sales of products.
  • Entities need to check for potential new changes in XML regulations.
  • Entities should also check for potential new changes to the Accounting Act.

This article applies to:

  • PRODUCT: ONESOURCE Statutory Reporting
  • Subject: Templates

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