Model skonsolidowanego sprawozdania finansowego sektora finansów publicznych w Polsce
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MODEL OF CONSOLIDATED FINANCIAL STATEMENT OF PUBLIC SECTOR IN POLAND
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In the article was presented the conception of model of consolidated financial statement of public sector in Poland. Moreover the author defined variables of the model and proposed the form and structure of model’s elements. This elements are: a statement of financial position, a statement of financial performance, a cash flow statement, a statement of changes in net assets/equity, a budget statements, notes, comprising a summary of significant accounting policies and other explanatory notes. It was also suggested that the consolidated financial statement should be drawn up in accordance with International Public Sector Accounting Standards because of the need to obtain comparability with financial statements of other government in the world. The consolidated financial statement should include economic resources (financial and non financial) and should be drawn up based on full memorial convention. Moreover units should be taken to the consolidation process according to control principle and metod of consolidation should be consolidation line by line.
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