| Autor: Monika Kaczurak-Kozak | 141 |
Strony: 141-149
pełen tekst
CHANGES IN ACCOUNTING RULES OF BUDGETARY UNITS AND SELF-GOVERNMENT BUDGETARY INSTITUTIONS VS THE ACCOUNTING ACT
Summary
Budgetary units and self-government budgetary institutions are obliged to apply specific accounting rules. They involve among other things recording principles for assets and liabilities, bringing up-to-date, measurement and financial reporting rules. Changes introduced in area of specific accounting principles indicate convergence with the rules coming from the Accounting Act.
pełen tekstCHANGES IN ACCOUNTING RULES OF BUDGETARY UNITS AND SELF-GOVERNMENT BUDGETARY INSTITUTIONS VS THE ACCOUNTING ACT
Summary
Budgetary units and self-government budgetary institutions are obliged to apply specific accounting rules. They involve among other things recording principles for assets and liabilities, bringing up-to-date, measurement and financial reporting rules. Changes introduced in area of specific accounting principles indicate convergence with the rules coming from the Accounting Act.