KSR special balance sheet date financial statements in Poland

Accounting Standards Committee (KSR) position on financial statements for a special balance sheet date in Poland

The Accounting Standards Committee (KSR) has published a position statement on financial statements prepared for a special balance sheet date, that is, a date other than the one ending the financial year, as well as on the first annual financial statement prepared afterwards.

We would like to inform you that on 30 March 2026, under item 47 of the Official Journal of the Minister of Finance and Economy, there was published the Notice of the Minister of Finance and Economy of 15 March 2026 announcing the resolution of the Accounting Standards Committee (KSR) adopting this position statement.

The position statement entered into force on the date of its publication. It applies for the first time to the financial statements referred to in section 1 of the position statement, prepared for a balance sheet date falling after the date on which the position statement entered into force, with the possibility of earlier application.

The position statement clarifies the provisions of the Polish Accounting Act (UoR) with regard to:

financial statements prepared for a special balance sheet date, as referred to in Article 12(2)(3)–(5) and (7), and Article 45(1) of the Polish Accounting Act (UoR), including:

whether such a financial statement constitutes an annual financial statement and whether that date closes the financial year,
the date and period for which such a financial statement should be prepared, and which comparative data should be presented in it,
the elements that such a financial statement should contain,
the requirement for such a financial statement to be audited and approved,

the first annual financial statement prepared after a financial statement for a special balance sheet date, including the date and period for which such annual financial statement should be prepared and which comparative periods should be presented in it.

The examples included in the position statement make it easier to understand the issues discussed.

The full text of the KSR position statement is available here: https://www.gov.pl/attachment/7c3b29c7-efe9-4eda-91f6-cd283a4f49c2.

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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