... year financial statements: 1. Holdings 2. Banks and insurance companies 3. Entities emitting public securities, including pension and investing funds 4. Joint-stock companies 5. Other entities with staff of 50 employees or more, total sum of assets of at lest 2,5 million euro, and net incomes for the previous year of 5 million euro or more Moreover, half-year financial statements of investing funds are subjects to examinations. The accounting law deals with matters such as: general regulations, maintaining books, inventory, pricing of assets and liabilities and calculation of financial outcome, companies' consolidations, financial statements, examinations and publications of financial statements, data protection, penal responsibility, special and temporary regulations. Matters that are not regulated by the accounting law fell under jurisdiction of the Committee of Accounting Standards, which is responsible for issuing domestic standards. Regulations approved by the Committee of Accounting Standards are published in Dziennik Urzedowy of the Minister of Finance. In case of lack of adequate domestic ...

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