PL EN


2014 | 164 | 86-96
Article title

Wpływ zmian w finansach publicznych na zasady rachunkowości jednostek sfery budżetowej

Authors
Content
Title variants
Languages of publication
PL
Abstracts
EN
The amendment to the Act on public finance and the new regulation on the accounting rules and on charts of accounts for budgetary sphere entities has introduced many changes in budgetary accounting. These changes are designer to align the budgetary accounting tu rulet that Apple to the unit of the private sphere. By analyzing worlds' trends in budgetary accounting should be observed the tendency, which aims to move awal from cash to accrual rulet. Budget execution in terms of accrual accounting principle will cause it adopts characteristics presented by the profit and loss statement.
Year
Volume
164
Pages
86-96
Physical description
Contributors
References
  • M. Cellary: Polityka rachunkowości 2011 z komentarzem do planu kont w jednostkach finansów publicznych. C.H. Beck, Warszawa 2010, s. 2.
  • K. Potoczny: Rachunkowość budżetowa. Wydawnictwo eMPiZ, Poznań 2002, s. 9.
  • E. Malinowska, W. Misiąg: Finanse publiczne w Polsce. Przewodnik 2002. ODDK Gdańsk 2002, s. 322.
Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-5feb8028-4bdc-4020-9f2c-cfa440b0f3b5
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