Accounting practice of public finance sector entities in the light of legal regulations
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 60
Abstract
The inconsistency of public finance law and accounting law which govern ac-counting for public finance sector entities, especially as regards the specific rules for presentation of budget performance, valuation and presentation of fixed assets, obligatory charts of accounts, and prescribed principles of financial statements preparation has led to a situation when financial and accounting staff have to deal with a number of problems related to adoption and application of accounting poli-cies. The article analyses legal regulations currently in force relating to selected as-pects of accounting practice followed by typical units in the public finance sector and, in particular, central and local government budgetary entities and local gov-ernment budgetary enterprises.
Authors and Affiliations
Dorota Adamek-Hyska
Keywords
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