Karta aktu prawnego · DU/2024/1863

Ustawa z dnia 6 grudnia 2024 r. o zmianie ustawy o rachunkowości, ustawy o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym oraz niektórych innych ustaw

DU 2024/1863 · stan odczytu teraz

Powiązana sprawa: Rządowy projekt ustawy o zmianie ustawy o rachunkowości, ustawy o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym oraz niektórych innych ustaw.

Status zapisany ze źródła: obowiązujący. Nie jest to samodzielna ocena skutku prawnego.

Rozpoznane automatycznie w tekstach druków

Sprawy sejmowe przywołujące ten akt

69

Sprawy, w których drukach parser rozpoznał adres publikacyjny tego aktu albo jego tekstu jednolitego. To odczyt automatyczny, nie fakt ze źródła: przywołanie nie oznacza, że projekt zmienia ten akt. Polecenia nowelizujące z projektów nie są jeszcze rozbierane. Etap sprawy jest wnioskowaniem aplikacji z etapów procesu Sejmu.

Pokazano 50 z 69 spraw, od najnowszej daty wpływu.

Zachowane reprezentacje

Dokumenty i wersje

8

eli_act_text

Ustawa z dnia 6 grudnia 2024 r. o zmianie ustawy o rachunkowości, ustawy o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym oraz niektórych innych ustaw

  1. Wersja 8 · struct

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:24.718435

    archived
  2. Wersja 7 · text.html

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:24.380993

    archived
  3. Wersja 6 · text.pdf

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:23.760310

    archived
  4. Wersja 5 · D20241863Lj.pdf

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:21.654714

    archived
  5. Wersja 4 · D20241863L.pdf

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:21.654714

    archived
  6. Wersja 3 · D20241863.pdf

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:21.654714

    archived
  7. Wersja 2 · D20241863.pdf

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:21.654714

    archived
  8. Wersja 1 · text.html

    Data źródłowa: nieznana · pierwsza obserwacja: 2026-10-03 00:15:21.654714

    archived

Według źródła ELI

Powiązania z innymi aktami

16

Podane w opisie tego aktu

Akty zmieniające 1

  • DU/2025/1020 · Ustawa z dnia 9 lipca 2025 r. zmieniająca ustawę o zmianie ustawy o rachunkowości, ustawy o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym oraz niektórych innych ustaw 2025-08-12 · Dowód · Dowód z opisu drugiego aktu

Podane w opisie tego aktu

Akty zmienione 14

Podane w opisach innych aktów

Wskazany w opisie innego aktu jako: Nowelizacje po tekście jednolitym 1

  • DU/2024/722 · Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 marca 2024 r. w sprawie ogłoszenia jednolitego tekstu ustawy o obrocie instrumentami finansowymi 2024-12-06 · Dowód

Odczytane automatycznie z poleceń w tekście tego aktu

Zmiany wprowadzane tym aktem

365

Wymaga weryfikacji

Kandydaci dat skutku

0

Brak niezweryfikowanych kandydatów daty dla tego aktu.

1. (1.67ms; exec 1.63 + fetch 0.03; rows 1) SELECT a.eli_id, a.title, a.act_kind, a.publisher_code, a.publication_year, a.position, a.source_status, a.adoption_date, a.first_observed_at, a.last_observed_at, o.observed_at, r.snapshot FROM legal_acts a LEFT JOIN eli_act_observations o ON o.id = ( SELECT o2.id FROM eli_act_observations o2 WHERE o2.act_id = a.object_id AND (NULL IS NULL OR o2.observed_at <= NULL) ORDER BY o2.observed_at DESC, o2.id DESC LIMIT 1 ) LEFT JOIN object_revisions r ON r.id = o.revision_id WHERE a.object_id = 105548 AND (NULL IS NULL OR o.id IS NOT NULL)
2. (0.62ms; exec 0.61 + fetch 0.01; rows 0) SELECT c.id, c.provision_selector, c.candidate_date, c.candidate_event, c.source_expression, c.inference_status, c.review_status, c.evidence_id FROM temporal_rule_candidates c WHERE c.act_id = 105548 ORDER BY c.candidate_date, c.id
3. (266.86ms; exec 266.82 + fetch 0.05; rows 1) SELECT DISTINCT b.object_id, b.term, b.bill_number, b.print_number, b.title, b.source_status, NULL AS snapshot FROM sejm_current_bill_process_links l JOIN sejm_bills b ON b.object_id = l.bill_id JOIN sejm_processes p ON p.object_id = l.process_id WHERE p.legal_act_id = 105548 OR p.eli_id = 'DU/2024/1863' ORDER BY b.term, b.bill_number
4. (231.05ms; exec 231.02 + fetch 0.04; rows 1) SELECT d.object_id, d.owner_object_id, d.title, d.document_kind, sejm_print.print_number AS owner_print_number, r.snapshot FROM documents d LEFT JOIN publications p ON p.object_id = d.owner_object_id LEFT JOIN sejm_prints sejm_print ON sejm_print.object_id = d.owner_object_id LEFT JOIN object_revisions r ON r.id = ( SELECT r2.id FROM object_revisions r2 WHERE r2.object_id = d.object_id AND (NULL IS NULL OR r2.recorded_at <= NULL) ORDER BY r2.revision_no DESC LIMIT 1 ) WHERE (d.legal_act_id = 105548 OR p.act_id = 105548) AND (NULL IS NULL OR r.id IS NOT NULL) ORDER BY d.object_id
5. (4.27ms; exec 4.1 + fetch 0.17; rows 8) SELECT v.document_id, v.object_id AS version_id, v.sequence_no, v.source_version_key, v.source_version_label, v.source_date, v.version_basis, v.version_state, v.first_observed_at, b.artifact_id, b.role, b.language, b.current_selector_sha IS NOT NULL AS is_current, LOWER(HEX(a.sha256)) AS artifact_sha256, a.detected_mime, a.byte_size, e.id AS evidence_id, e.selector_type, e.selector, f.id AS fetch_id, f.requested_url, f.finished_at AS observed_at FROM document_versions v LEFT JOIN document_version_artifacts b ON b.version_id = v.object_id LEFT JOIN artifacts a ON a.id = b.artifact_id LEFT JOIN evidence e ON e.id = b.evidence_id LEFT JOIN fetches f ON f.id = e.fetch_id WHERE v.document_id IN (130062) ORDER BY v.document_id, v.sequence_no DESC, b.role, b.language, a.sha256
6. (2.91ms; exec 2.78 + fetch 0.13; rows 23) SELECT IF(r.source_act_id = 105548, 'outgoing', 'incoming') AS direction, r.source_category, other.eli_id, other.object_id AS act_id, other.title, IF(r.source_act_id = 105548, r.target_eli_id, source.eli_id) AS other_eli_id, r.source_date, r.source_article_raw, (SELECT MIN(e.evidence_id) FROM eli_act_relation_evidence e WHERE e.relation_id = r.id) AS evidence_id FROM eli_act_relations r JOIN legal_acts source ON source.object_id = r.source_act_id LEFT JOIN legal_acts other ON other.object_id = IF(r.source_act_id = 105548, r.target_act_id, r.source_act_id) AND (NULL IS NULL OR other.first_observed_at <= NULL) WHERE (r.source_act_id = 105548 OR r.target_act_id = 105548) AND (NULL IS NULL OR r.created_at <= NULL) ORDER BY direction DESC, r.source_category, r.source_date, r.target_eli_id, r.id
7. (57.39ms; exec 55.41 + fetch 1.98; rows 365) SELECT DISTINCT m.id, m.target_eli_id, m.target_address, m.operation, m.detail, s.unit_path AS instruction, s.ordinal AS position, m.ordinal, other.object_id AS act_id, other.eli_id, other.title FROM act_amendments m JOIN text_segments s ON s.id = m.segment_id JOIN extractions x ON x.id = m.extraction_id AND x.id = (SELECT MAX(latest.id) FROM extractions latest WHERE latest.source_artifact_id = x.source_artifact_id AND latest.method = x.method AND latest.quality_state = 'success') JOIN document_version_artifacts b ON b.artifact_id = x.source_artifact_id AND b.current_selector_sha = b.selector_sha JOIN document_versions v ON v.object_id = b.version_id JOIN documents d ON d.object_id = v.document_id AND d.document_kind = 'eli_act_text' LEFT JOIN legal_acts other ON other.eli_id = m.target_eli_id WHERE d.owner_object_id = 105548 ORDER BY position, m.ordinal
8. (0.94ms; exec 0.93 + fetch 0.01; rows 0) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = 105548 AND source_category = 'Inf. o tekście jednolitym'
9. (2.62ms; exec 2.6 + fetch 0.02; rows 0) SELECT DISTINCT m.id, m.target_eli_id, m.target_address, m.operation, m.detail, s.unit_path AS instruction, s.ordinal AS position, m.ordinal, other.object_id AS act_id, other.eli_id, other.title FROM act_amendments m JOIN text_segments s ON s.id = m.segment_id JOIN extractions x ON x.id = m.extraction_id AND x.id = (SELECT MAX(latest.id) FROM extractions latest WHERE latest.source_artifact_id = x.source_artifact_id AND latest.method = x.method AND latest.quality_state = 'success') JOIN document_version_artifacts b ON b.artifact_id = x.source_artifact_id AND b.current_selector_sha = b.selector_sha JOIN document_versions v ON v.object_id = b.version_id JOIN documents d ON d.object_id = v.document_id AND d.document_kind = 'eli_act_text' JOIN legal_acts other ON other.object_id = d.owner_object_id WHERE m.target_eli_id IN ('DU/2024/1863') AND m.operation <> 'unrecognized' AND d.owner_object_id <> 105548 ORDER BY other.publication_year, other.position + 0, position, m.ordinal
10. (1.03ms; exec 1.02 + fetch 0.01; rows 0) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = 105548 AND source_category = 'Inf. o tekście jednolitym'
11. (18.8ms; exec 18.42 + fetch 0.38; rows 69) SELECT b.object_id, b.term, b.bill_number, b.print_number, b.title, b.received_on, COUNT(DISTINCT c.id) AS citations, COUNT(DISTINCT c.artifact_id) AS files FROM act_citations c LEFT JOIN legal_acts held ON held.eli_id = c.target_eli_id JOIN document_version_artifacts binding ON binding.artifact_id = c.artifact_id AND binding.current_selector_sha = binding.selector_sha JOIN document_versions v ON v.object_id = binding.version_id AND v.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = v.document_id) JOIN documents d ON d.object_id = v.document_id JOIN sejm_prints p ON p.object_id = d.owner_object_id LEFT JOIN sejm_additional_prints additional ON additional.child_print_id = p.object_id LEFT JOIN sejm_prints parent ON parent.object_id = additional.parent_print_id AND parent.current_revision_id = additional.parent_revision_id LEFT JOIN sejm_additional_prints outer_link ON outer_link.child_print_id = parent.object_id LEFT JOIN sejm_prints outer_parent ON outer_parent.object_id = outer_link.parent_print_id AND outer_parent.current_revision_id = outer_link.parent_revision_id JOIN sejm_bills b ON b.term = p.term AND b.print_number = COALESCE(outer_parent.print_number, parent.print_number, p.print_number) WHERE c.target_eli_id IN ('DU/2024/1863') AND c.origin = 'parsed-address' AND c.parse_problem IS NULL AND (c.cited_act_date IS NULL OR c.cited_act_date = held.adoption_date) GROUP BY b.object_id ORDER BY b.received_on DESC, b.object_id DESC
12. (58.11ms; exec 55.88 + fetch 2.23; rows 512) SELECT l.bill_id, p.object_id AS process_id, a.object_id AS linked_act_id, p.eli_id, s.stage_type, s.stage_name, s.source_date, s.ordinal, s.evidence_id, JSON_VALUE(pr.snapshot, '$.passed') AS passed, publication.published_date, (SELECT MIN(e.id) FROM eli_act_source_facts fact JOIN eli_act_fact_evidence fe ON fe.fact_id = fact.id JOIN evidence e ON e.id = fe.evidence_id WHERE fact.act_id = a.object_id AND fact.field_code = 'promulgation' AND fact.source_date = publication.published_date AND JSON_VALUE(e.selector, '$.pointer') = '/promulgation') AS publication_evidence_id FROM (SELECT DISTINCT link.bill_id, link.process_id FROM sejm_bill_process_links link JOIN sejm_bills b ON b.object_id = link.bill_id AND b.current_revision_id = link.bill_revision_id WHERE link.bill_id IN (1241,1225,1205,1144,1140,1124,1102,1100,1097,1054,1000,998,986,984,981,980,968,965,936,931,928,923,912,907,896,892,886,872,865,850,847,835,832,794,785,784,777,753,717,671,668,652,646,643,639,619,618,613,611,610)) l JOIN sejm_processes p ON p.object_id = l.process_id JOIN object_revisions pr ON pr.id = p.current_revision_id LEFT JOIN legal_acts a ON a.object_id = p.legal_act_id AND a.eli_id = p.eli_id LEFT JOIN publications publication ON publication.act_id = a.object_id AND a.publisher_code = 'DU' AND publication.publisher_code = 'DU' JOIN sejm_process_stages s ON s.process_revision_id = p.current_revision_id AND s.parent_path IS NULL ORDER BY l.bill_id, p.object_id, s.ordinal
Top slow:
266.86ms SELECT DISTINCT b.object_id, b.term, b.bill_number, b.print_number, b.title, b.source_status, NULL AS snapshot FROM sejm_current_bill_process_links l JOIN sejm_bills b ON b.object_id = l.bill_id JOIN sejm_processes p ON p.object_id = l.process_id WHERE p.legal_act_id = 105548 OR p.eli_id = 'DU/2024/1863' ORDER BY b.term, b.bill_number
231.05ms SELECT d.object_id, d.owner_object_id, d.title, d.document_kind, sejm_print.print_number AS owner_print_number, r.snapshot FROM documents d LEFT JOIN publications p ON p.object_id = d.owner_object_id LEFT JOIN sejm_prints sejm_print ON sejm_print.object_id = d.owner_object_id LEFT JOIN object_revisions r ON r.id = ( SELECT r2.id FROM object_revisions r2 WHERE r2.object_id = d.object_id AND (NULL IS NULL OR r2.recorded_at <= NULL) ORDER BY r2.revision_no DESC LIMIT 1 ) WHERE (d.legal_act_id = 105548 OR p.act_id = 105548) AND (NULL IS NULL OR r.id IS NOT NULL) ORDER BY d.object_id
58.11ms SELECT l.bill_id, p.object_id AS process_id, a.object_id AS linked_act_id, p.eli_id, s.stage_type, s.stage_name, s.source_date, s.ordinal, s.evidence_id, JSON_VALUE(pr.snapshot, '$.passed') AS passed, publication.published_date, (SELECT MIN(e.id) FROM eli_act_source_facts fact JOIN eli_act_fact_evidence fe ON fe.fact_id = fact.id JOIN evidence e ON e.id = fe.evidence_id WHERE fact.act_id = a.object_id AND fact.field_code = 'promulgation' AND fact.source_date = publication.published_date AND JSON_VALUE(e.selector, '$.pointer') = '/promulgation') AS publication_evidence_id FROM (SELECT DISTINCT link.bill_id, link.process_id FROM sejm_bill_process_links link JOIN sejm_bills b ON b.object_id = link.bill_id AND b.current_revision_id = link.bill_revision_id WHERE link.bill_id IN (1241,1225,1205,1144,1140,1124,1102,1100,1097,1054,1000,998,986,984,981,980,968,965,936,931,928,923,912,907,896,892,886,872,865,850,847,835,832,794,785,784,777,753,717,671,668,652,646,643,639,619,618,613,611,610)) l JOIN sejm_processes p ON p.object_id = l.process_id JOIN object_revisions pr ON pr.id = p.current_revision_id LEFT JOIN legal_acts a ON a.object_id = p.legal_act_id AND a.eli_id = p.eli_id LEFT JOIN publications publication ON publication.act_id = a.object_id AND a.publisher_code = 'DU' AND publication.publisher_code = 'DU' JOIN sejm_process_stages s ON s.process_revision_id = p.current_revision_id AND s.parent_path IS NULL ORDER BY l.bill_id, p.object_id, s.ordinal
N+1 candidates:
2× (1.97ms) SELECT target_eli_id FROM eli_act_relations WHERE source_act_id = ? AND source_category = ?
PHP: 659.4ms | App: 659.2ms | DB: 646.3ms (12, rows: 980) [exec: 641.2ms, fetch: 5.1ms] | View: 4.4ms (1) | Mem: 4MB (peak: 4MB) | Files: 27
toggle files
(4.43ms) /app/templates/evidence/act.php
/app/public/index.php
/app/vendor/autoload.php
/app/vendor/composer/autoload_real.php
/app/vendor/composer/platform_check.php
/app/vendor/composer/ClassLoader.php
/app/vendor/composer/autoload_static.php
/app/vendor/symfony/deprecation-contracts/function.php
/app/vendor/symfony/polyfill-php83/bootstrap.php
/app/lib/PFrame.php
/app/config/credentials/local.php
/app/src/Http/PublicResponseCache.php
/app/src/Http/AuthRoutes.php
/app/src/Http/ReviewDecisionRoutes.php
/app/src/Http/TopicDecisionRoutes.php
/app/src/Http/WatchRoutes.php
/app/src/Http/EvidenceController.php
/app/src/Search/LegislationSearchReadModel.php
/app/src/Text/TextSearch.php
/app/src/Coverage/CoverageReadModel.php
/app/src/Time/AsOfTimestamp.php
/app/src/Source/Eli/EliContract.php
/app/src/LegalAct/ActReadModel.php
/app/src/Overview/CaseReadModel.php
/app/src/Overview/LegislativeProgress.php
/app/src/Overview/Format.php
/app/templates/layout.php