- Tytuł:
-
Rachunkowość ku przyszłości społeczności lokalnych
Accounting in the Service of Future Local Communities - Autorzy:
-
Jarugowa, Alicja
Nowak, Wojciech A - Powiązania:
- https://bibliotekanauki.pl/articles/905032.pdf
- Data publikacji:
- 1997
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- Recently the world wide process of seeking for new approach to public sector accounting, different from the cameralistic conception, is becoming increasingly intensive. This is apparent mainly in the attempts of a complex application of resources accounting in public entities. Resources accounting is based on the accrual measurement concept, and the reporting model includes the balance-sheet, profit and loss account and cash-flow statement. Such a system of accounting makes possible the determination of the financial position of an entity and measurement its performance in terms of both global economic resources and cash resources only. The model solution comes from New Zealand. It is the country which was the first to develop and introduce the new system of public sector accounting. The annual report of Christchurch City Council (New Zealand) constitutes the basis for our paper. This is the first local government general purposes financial report prepered according to a business reporting model.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 1997, 145
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł