Obowiązki sprawozdawcze jednostek sektora finansów publicznych
The Reporting Obligations of the Public Finance Sector Units
Author(s): Kazimiera Winiarska Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: public finance sector; reporting obligations; financial reporting; budgetary reporting
Summary/Abstract: Purpose – the public finance sector is a diverse group organizational units whose reporting obligationsare regulated by accounting act or ordinance of the Minister of Finance. The aim of the article is to presentthe scope of the financial and budgetary reporting differentiated depending on the organizational form of thepublic finance sector unit.Design/methodology/approach – literature studies and interpretation of legal regulations.Findings – in the article are ordered organizational units of the public finance sector and their responsibilitiesfor the financial and budgetary reporting.Originality/value – the article presents the scope and detail of the financial and budgetary reporting for the variousforms of organizational units of the public finance sector.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2016
- Issue No: 80 (1)
- Page Range: 177-188
- Page Count: 12
- Language: Polish
