Polityka rachunkowości w obszarze aktywów finansowych jednostek sektora finansów publicznych
Accounting policy in the area of financial assets of public finance sector units

Summary/Abstract: The public sector includes units of different organizational and legal forms that decide how to finance their activities. Evaluating the effectiveness of their actions is carried out for the reasons of regularity of the transfer of public funds and the fulfilment of the tasks. The way the funds are raised in these units, control of their values and their movement is extremely important. The possession of reliable information is necessary to make rational decisions about the allocation of resources. Accounting policy is one of the mandatory elements of the accounting entity determining the quality of the information generated by this system. A properly developed accounting policy allows to realize information and control function of accounting in the area of financial assets. Entities obliged to apply regulations of the Act of 29 September 1994 on accounting also include the public finance sector. The specifics of the funding rules and the functioning of these entities affect the shape of the accounting policy. The aim of the article is to present the principles and scope of accounting policy regulation in the area of financial assets in finance sector units. The study analyses the law on accounting and public finance.

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