Podmiot sprawozdawczości finansowej według kluczowych ram konceptualnych rachunkowości rządowe

• Authors: Nowak, Wojciech A

Title variants

PL

Reporting Entity According to Major Conceptual Frameworks of Governmental Accounting

Abstracts

EN

The issue of a reporting entity is very important for reaching the needed level of the quality of financial information. Usually, within a conceptual framework for financial accounting can be found special paragraphs that deal with the question of reporting entity delineation. As this paper is public sector oriented, conceptual frameworks taken into account come from the sets of regulations concerning governmental accounting. New Zealand financial accounting standards, US federal accounting standards and International Public Sector Accounting Standards are considered. The main hypothesis of this paper is that reporting entity is an organization and that financial reports have to project the financial aspect both of its fundamental states and flows and of its main functions and intentions. The analyses of the conceptual frameworks taken into account confirm this hypothesis.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2002
• Volume: 159

Dates

published

2002

Contributors

author

Nowak, Wojciech A

other

Uniwersytet Łódzki, Katedra Rachunkowości

other

Wyższa Szkoła Przedsiębiorczości i Zarządzania im. L. Koźmińskiego w Warszawie

Identifiers

URI

http://hdl.handle.net/11089/18978