Reporting of public benefit organizations in Poland in the interwar period and today
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2014, Vol 2014, Issue 76
Abstract
The article presents the legal regulations of financial and activity reporting of public benefit organizations in Poland since the beginning of the 20th century and answers the question whether the evolution of reporting regulations of these organizations has influenced positively the quality of the disclosure. For this purpose the legal acts, activity reports and financial statements of public benefit organizations opera-ting before the Second World War and in the 21st century were analyzed. The research has shown that information in the reports of modern public benefit organizations are too extensive. These reports are not useful to donors because they provide too general and hard-to-interpret information. The reporting of pre-war organizations was irregular, and the data in subsequent periods and between entities was incom-parable. It resulted from changes in the law, lack of regulation in some years and difficult times of the interwar period in which control over the reporting of these units varied in subsequent periods. Ho-wever, it should be noted that the details and the amount of disclosures were more balanced (adapted to the needs of users) than in the case of public benefit organizations of today.<br/><br/>
Authors and Affiliations
Halina Waniak-Michalak
Keywords
Related Articles
- EP ID EP66618
- DOI -
- Views 117
- Downloads 0
Osobowość zawodowa, środowisko zawodowe i zadowolenie z pracy na przykładzie centrum usług księgowych
Celem artykułu jest prezentacja wyników badania związku osobowości zawodowej z zadowoleniem z pracy w centrach usług księgowych. Zgodnie z teorią J.L. Hollanda niedopasowanie osobowości zawodowej do środowiska pracy powo...
Optimization of the break-even point for non-homogeneous products sales
Break-even point analysis is a classic management accounting tool. In the case of the sale of one product, the notion of the break-even point is well described in the literature, conceptually simple, and relatively easy...
The role of international management accounting qualifications in the process of education and development of management accountants in Poland
The aim of the study is to present the international qualifications that are most popular among Polish management accountants and to determine the role of those qualifications in the development of this professional grou...
Struktura kapitałowa przedsiębiorstw w świetle wyników badań
W artykule poruszono kwestie wyboru między wewnętrznymi a zewnętrznymi źródłami finansowania przedsiębiorstw i czynników go determinujących z punktu widzenia rachunkowości, teorii finansów i wyników badań empirycznych....
Valuation of long-term contracts and its impact on the financial result of the enterprise
Long-term construction contracts are the type of services that are governed by different regulations than other types of services. These regulations allow the possibility of valuation of these services according to two m...