Wartość informacyjna zestawienia zmian w funduszu jednostek budżetowych i samorządowych zakładów budżetowych
Informational value of the statement of changes in the budgetary and self-government entities funds of budgetary companies

Summary/Abstract: Representative public finance sector entities are obliged to compile different statements particularly including financial and budgetary ones. Such statements are then transferred to superior entities. Budgetary enities and self-government budgetary entities prepare financial statements according to specific rules (including samples) determined by the public finance law. The article is aimed at demonstrating informational values of one particular element of financial reports, i.e. a statement of changes in the entity’s budget. Such a statement directly reflects financial effects of specifics of activities undertaken by budgetary entities and self-government budgetary entities. In the article literature studies of public finances and financial accounting, the analyses of regulations, comparative analyses of empirical data and reasoning are employed. The objective of the paper also required the use of a free-form interview method and the synthesis with respect to the partial conclusions.

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