Rachunkowość i sprawozdawczość finansowa uczelni państwowych – efekt prawa bilansowego czy branżowego
Financial accounting system in state universities in Poland – result of the Accounting Law or „Branch” Law

Summary/Abstract: This article presents fundamental issues connected with the financial accounting system used by state universities in Poland. The specific legal status of state universities and its consequences for financial accounting principles used in practice are the main areas of interest in this article. Additionally, the basic directions of current accounting system changes were defined for Polish state universities. They are necessary to ensure presentation of a true and fair view of state universities’ financial position and performance.

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