- Tytuł:
- Budgetary accounting – desirable directions for development
- Autorzy:
- Adamek-Hyska, Dorota
- Powiązania:
- https://bibliotekanauki.pl/articles/586690.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Międzynarodowe Standardy Rachunkowości (MSR)
Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF)
Rachunkowość budżetowa
Government accounting
International Accounting Standards (IAS)
International Financial Reporting Standard - Opis:
- Budgetary reporting is characterised by certain determinants, related to reporting itself and communication processes, as well as the specific character of the public sector. Budgetary reporting practice is regulated in a number of legal acts, which has adverse impact on the quality of data provided by such reporting. That is why, the three most urgent directions for development outlined in the paper (harmonisation of budgetary reporting in Poland with the International Public Sector Accounting Standards, unification of financial reporting principles of budgetary entities and establishments with financial reporting of business entities, and simplification of budgetary reporting) result from the need to provide the general public with useful information which can serve as the basis for accountability of individuals who carry out management over the public sector and for better allocation of resources and decision-making, in particular in the long-term perspective. It should be noted that the suggested ways forward are presented in a very synthetic way, but they address the most pressing issues related to budgetary accounting modernisation (or modification)
- Źródło:
-
Studia Ekonomiczne; 2014, 164; 9-24
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł