Conceptual framework of budgetary reports Cover Image

Założenia koncepcyjne sprawozdań budżetowych
Conceptual framework of budgetary reports

Author(s): Dorota Adamek-Hyska
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: conceptual framework; budgetary reports

Summary/Abstract: The aim of the study is to establish the conceptual framework for preparing and presenting budgetary reports, which may be based on the principles underlying the preparation and presentation of such reports for the needs of a wide group of users. The paper largely draws on the conceptual assumptions included in the International Financial Reporting Standards, which are well known by accounting entities. The study focuses predominantly on the purposes and functions of budgetary reports, as well as their qualitative features.

  • Issue Year: 2013
  • Issue No: 313
  • Page Range: 9-24
  • Page Count: 16
  • Language: Polish