{"id":4949,"date":"2026-01-15T16:01:28","date_gmt":"2026-01-15T15:01:28","guid":{"rendered":"https:\/\/materiality.pl\/?p=4949"},"modified":"2026-01-30T10:56:39","modified_gmt":"2026-01-30T09:56:39","slug":"comments-on-the-bill-to-amend-the-uc-accounting-law-136","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/uwagi-do-projektu-ustawy-o-zmianie-ustawy-o-rachunkowosci-uc-136\/","title":{"rendered":"Comments on the bill to amend the accounting law (UC 136)"},"content":{"rendered":"\t\t
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W zwi\u0105zku z publicznymi konsultacjami projektu ustawy o zmianie Ustawy o Rachunkowo\u015bci (UC 136) trwaj\u0105cymi do 15 stycznia 2025 MATERIALITY zg\u0142osi\u0142o swoje uwagi dotycz\u0105ce proponowanego kszta\u0142tu implementacji zmiany przepis\u00f3w o sprawozdawczo\u015bci o zr\u00f3wnowa\u017conym rozwoju.<\/span>\u00a0<\/span><\/p>\n

W opinii podkre\u015blamy:<\/span>\u00a0<\/span><\/p>\n

    \n
  1. Konieczno\u015b\u0107 przeprowadzenia dog\u0142\u0119bnej oceny i szerokich publicznych konsultacji w celu dok\u0142adnego okre\u015blenia skutk\u00f3w zmian w Ustawie.\u00a0 W naszej opinii przyspieszony kurs obrany przez regulatora mo\u017ce prowadzi\u0107 do:<\/span>\u00a0<\/span>\n
      \n
    1. ogranicze\u0144 w dost\u0119pie do zr\u00f3wnowa\u017conego finansowania<\/span>\u00a0<\/span><\/li>\n
    2. ograniczonego odst\u0119pu do kluczowych\u00a0infromacji\u00a0dla interesariuszy<\/span>\u00a0<\/span><\/li>\n
    3. os\u0142abienia dobrych praktyk w zakresie budowania kultury zarz\u0105dzania ryzykiem.<\/span>\u00a0<\/span><\/li>\n<\/ol>\n<\/li>\n
    4. Konieczno\u015b\u0107 wzi\u0119cia pod uwag\u0119 wp\u0142ywu uproszcze\u0144 w standardach sprawozdawczych. Obci\u0105\u017cenia zwi\u0105zane z raportowaniem zosta\u0142y znacz\u0105co ograniczone ju\u017c na etapie formu\u0142owania aktualizacji standard\u00f3w.<\/span>\u00a0<\/span><\/li>\n
    5. Brak szacowanych koszt\u00f3w oraz danych o utraconych korzy\u015bciach z dost\u0119pu do zielonego finansowania uwzgl\u0119dnionych\u00a0w\u00a0projekcie.<\/span>\u00a0<\/span><\/li>\n<\/ol>\n

      W ocenie MATERIALITY raport\u00a0zr\u00f3wnowa\u017conego rozwoju\u00a0to bezcenne repozytorium wiedzy o firmie i okazja do prezentacji jako\u015bciowych cech model\u00f3w biznesowych i praktyk zarz\u0105dczych.\u00a0<\/strong><\/p>\n

      Zapoznaj si\u0119 z naszym stanowiskiem<\/span><\/a>\u00a0<\/span><\/p>\n

      Zapoznaj si\u0119 z projektem ustawy<\/span><\/a>\u00a0<\/span>\u00a0<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      In view of the amendments to the CSRD that are being developed in the European Union bodies, the Finance Ministry is proceeding with a draft amendment to the Accounting Act implementing, among other things, the revised thresholds for coverage. <\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[30,19,38],"class_list":["post-4949","post","type-post","status-publish","format-standard","hentry","category-stanowiska-i-opinie","tag-aktywnosci-materiality","tag-csrd-esrs","tag-omnibus"],"yoast_head":"\nUwagi do projektu ustawy o zmianie ustawy o rachunkowo\u015bci (UC 136) • MATERIALITY<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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