WYBRANE PROBLEMY BILANSOWO‐PODATKOWE   W RACHUNKOWOŚCI JEDNOSTKI SAMORZĄDU TERYTORIALNEGO
Selected balance sheet and taxes problems in local governments units

Summary/Abstract: Accounting system of local governments must meet, apart from Accounting Act, also regulations of the tax law, which in many cases, is not compliant with the balance sheet regulations. It results in a need of preparation of general procedures, allowing to combine applicable regulations in such a way, to assure, that accounting system adopted by a local government, would be compliant with applicable general laws and regulations. Discrepancies in interpretation cause, that financial officers responsible for accounting, very often have to keep two separate records, one for tax purposes and the other one for accounts.

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