Updated NAS (national accounting standard) No. 2 “Income Taxes” has been published
8 January 2025
On July 2, 2024, the Accounting Standards Committee adopted a resolution to adopt the updated National Accounting Standard No. 2 “Income Taxes.”
The need to update the NSA was primarily due to the numerous changes in tax legislation over the past few years, as well as amendments to International Accounting Standard No. 12. Work on the project lasted more than two years and included numerous discussions at Committee meetings, reviews, public discussion and consultations with the Ministry of Finance and the Ministry of Justice.
Read more (available only in Polish): https://www.gov.pl/web/finanse/zaktualizowany-ksr-nr-2-podatek-dochodowy-opublikowany
The updated Standard was published in the Official Gazette of the Ministry of Finance item 81.
If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.
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