Unifying the regulation of budget accounting

• Authors: Monika Wakuła
• Languages of publication: PL

Abstracts

PL

The unity of information from financial reports of economic entities from various countriesin the era of globalization takes on particular importance. To achieve such information, harmonizationand standardization of accounting rules in which the final result is financial reporting isnecessary. The data obtained from financial reports is also the basis for appraising the authoritieson the ways public funds are managed. Therefore, it is important for the included information to bereliable, credible and comparable. It can be provided by the introduction of International PublicSector Accounting Standards.

Keywords

PL

harmonisation; standardisation; budget accounting

• Publisher: Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
• Journal: Zeszyty Naukowe UPH seria Administracja i Zarządzanie
• Year: 2016
• Volume: 38
• Issue: 111
• Pages: 41-50

Dates

published

2019-08-01

Contributors

author

Monika Wakuła