The Accounting Standards Committee (ASC) operates to the Minister of Finance on the basis of relevant provisions of the Polish law.
It gathers specialists in the field of accountancy from the Ministry of Finance, the Ministry of Treasure, the National Bank of Poland, the Financial Supervision Commission, and the Polish Chamber of Statutory Auditors.
The Accountants Association in Poland has four representatives in the ASC:
dr Teresa Cebrowska
dr Zdzisław Fedak
dr hab. prof. UŁ. Radosław Ignatowski
prof. dr hab. Gertruda Świderska
The main tasks of the Accounting Standards Committee are:
1. Issuing national accounting standards and reviewing and updating existing standards.
2. Issuing opinions on problematic issues in the field of accounting.
3. Giving opinions on bills of law in the scope of accounting.
4. Analyzing and giving opinions about the drafts of the International Accounting Standards and the drafts of their amendments.
5. Cooperating with international standard setters in the scope of accounting.
6. Undertaking other activities aimed at harmonization and standardization of the principles of accounting.