Zasadność wprowadzenia uproszczeń w rachunkowości i badaniu sprawozdań finansowych organizacji pożytku publicznego

• Authors: Paweł Zieniuk

Title variants

EN

THE LEGITIMACY OF SIMPLIFYING THE ACCOUNTING RULES AND THE AUDIT OF FINANCIAL STATEMENTS IN REGARD TO PUBLIC BENEFIT ORGANIZATIONS

• Languages of publication: PL

Abstracts

EN

Imposing on public benefit organizations the obligations to comply with the accounting regulations and to audit the financial statements was caused by the need to ensure the appropriateness of public spending. The fulfillment of the obligations imposed enables the public benefit organizations to confirm their credibility among potential donors, members, citizens and public administration. The article discusses current legal provisions regarding the obligations to comply with the accounting regulations and presents the arguments for and against the postulates raised by the non-governmental organizations in regard to the simplification of the obligations in question.

Keywords

EN

ACCOUNTING; FINANCIAL STATEMENTS; AUDIT; PUBLIC BENEFIT ORGANIZATIONS

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 505-513

Contributors

author

Paweł Zieniuk

• Uniwersytet Ekonomiczny w Krakowie, Katedra Rachunkowości Finansowej