Charakter Międzynarodowych Standardów Rachunkowości Sektora Publicznego i ich przydatność - opinie
Nature of international public sector accounting standards and their suitability (opinions)

Summary/Abstract: Purpose — International Federation of Accountants issues for the public financial sector entities International Public Sector Accounting Standards (IPSAS). This article has an informational nature and generally presents the specificity of IPSAS and the stages of work to implement them national account system public financial sector entities EU Member States. Design/Methodology/Approach - the analysis of documents which present national and international stands in this area. The IPSAS are based on 1AS/IFRS. They are principally accruals based. Many countries and international organizations have adopted IPSAS, including European Commission since 2005. Interest in standards results, among other things, from Council Directive 2011/85/EU, so called „Six-Pack,\ Originality/Value - the analysis shows that there is no consensus concerning their implementation in the EU.

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