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Zasadność wprowadzenia uproszczeń w rachunkowości i badaniu sprawozdań finansowych organizacji pożytku publicznego

100%
Zieniuk P.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
|
vol. 1
|
issue 1
505-513
EN
Imposing on public benefit organizations the obligations to comply with the accounting regulations and to audit the financial statements was caused by the need to ensure the appropriateness of public spending. The fulfillment of the obligations imposed enables the public benefit organizations to confirm their credibility among potential donors, members, citizens and public administration. The article discusses current legal provisions regarding the obligations to comply with the accounting regulations and presents the arguments for and against the postulates raised by the non-governmental organizations in regard to the simplification of the obligations in question.
2

Praktyczne aspekty ujednolicenia obowiązków sprawozdawczych organizacji pożytku publicznego

100%
Zieniuk P.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2018
|
issue 2(974)
81-96
PL
Nowelizacja ustawy o rachunkowości z dnia 15 grudnia 2016 r. wprowadziła nowe ujednolicone wzory sprawozdań finansowych dla organizacji pożytku publicznego, które mają zastosowanie dla sprawozdań sporządzanych za okresy rozpoczynające się po 1 stycznia 2017 r. Artykuł w syntetyczny sposób przedstawia praktyczne aspekty wprowadzenia nowych regulacji. W opinii autora nowy wzór sprawozdania lepiej wpisuje się w specyfikę działalności organizacji trzeciego sektora, eliminując jednocześnie problemy związane z koniecznością dostosowywania dotychczasowych wzorów sprawozdań do wymogów ujawniania przychodów i kosztów działalności nieodpłatnej, odpłatnej i gospodarczej. Zaprezentowane zostały także wyniki badań przeprowadzonych na próbie organizacji prowadzących działalność w województwie małopolskim, ukazujące skalę problemu właściwego doboru wzorów sprawozdań finansowych.
EN
The amendment to the accounting law of 15 December 2016 implemented new, unified formats of financial statements for public benefit organisations. Those formats will be applied in reports prepared after the 1st of January 2017. The article presents practical aspects of the new regulations’ implementation in a synthetical manner. From the author’s viewpoint, the new report format matches more the character of activities carried out in the third sector. At the same time, it eliminates problems connected with the need to adjust the format of past reports to the requirements of disclosing revenues and costs of unchargeable, chargeable and economic activities. The results of research carried out on organisations operating in Małopolska are also presented. The research shows the scale of the problem of correctly choosing the format for financial reporting.
3
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Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research

63%
Mamcarczyk M., Zieniuk P.
Central European Management Journal
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2020
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vol. 28(4)
86-106
EN
Purpose: This article seeks to assess the scale of using the funds from Poland’s 1% of personal income tax scheme in the funding of public benefit activity conducted by public benefit organizations in the area of promotion of sports and physical culture. Moreover, it attempts to establish the determinants of revenues from this source earned by individual organizations. Design/Methodology/Approach: The article presents the results of own research based on a sample of 100 random public benefit organizations. Research conclusions are formulated based on the literature and legislation review, data from the financial statements and technical reports of selected organizations, and statistical methods selected to verify the formulated hypotheses. Findings: The revenues earned by the organizations from the 1% scheme do not depend on conventional factors, such as organization coverage, the number of beneficiaries, and the persons involved in the activity of the organization or duration of public benefit activity. Research limitations/Implications: The model developed for research purposes considers no immeasurable factors that may affect the amount of earned revenues, such as recognizability of organization in the society or taxpayer loyalty. Originality/Value: Our research pioneers the issue of determinants of funds acquired by the organizations from the 1% scheme. Research conclusions can be regarded as a voice in the discussion on the sources of funding the operation of foundations and associations.
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