PL EN


2016 | 61 | 4 (369) | 75-83
Article title

Przestrzeganie zasad rachunkowości - sektor finansów publicznych

Authors
Content
Title variants
EN
Principles of Public Sector Accounting and NIK’s Findings with Regard to Compliance with these Principles
Languages of publication
PL
Abstracts
EN
The article presents the legal basis for accounting and reporting of public finance sector organisational units. It depicts the principles of accounting and observes the variety thereof in the sector. Special attention is placed on solutions that differ from those set out in the Act on accounting, mainly on cash accounting related to revenues and expenditures, and on various reporting systems. The article also discusses the results of the audit conducted by the Supreme Audit Office in selected state budget units. According to the findings of this audit, those units did not pay sufficient attention to accounting that would comprise more than budget reporting needs, while their financial statements did not present their material and financial situation in a reliable and clear manner.
Year
Volume
61
Issue
Pages
75-83
Physical description
Dates
published
2016-08
Contributors
author
  • Najwyższa Izba Kontroli
References
Document Type
Publication order reference
Identifiers
ISSN
0452-5027
YADDA identifier
bwmeta1.element.desklight-c2171dd5-6844-4cd1-8c54-9a21fae82644
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.