Object

Title: Presentation of Costs and Incomes of Budgetary Units in Accordance with Polish Accounting Regulations

Title in english:

Prezentacja przychodów i kosztów jednostek budżetowych zgodnie z polskimi przepisami rachunkowymi

Creator:

Rudnicka, Bożena

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 145, s. 159-168

Abstrakt:

Specific rules of accounting concerning budgetary units do no define the idea of costs and incomes in different manner than it is in the Accounting Act. However, they affect registry rules of those costs and their presentation in profit and loss account, imposing, among other things, obligation of registering operating costs by kinds and preparing a comparative variant of profit and loss account, with separation in that account of incomes from budgetary titles included in budgetary revenues of local government units and costs composed not only of costs of units activity, but also of titles of benefits for private persons financed from the budget and expenditures related to functionality of executive organs of local government. The model of a profit and loss account valid for budgetary units is often criticized for being not specific enough in showing costs and incomes of those entities.

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2010

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:119793

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 145 ; Quantitative Methods in Accounting and Finance

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Dofinansowano z programu "Społeczna odpowiedzialność nauki" Ministra Edukacji i Nauki (SONB/SP/546390/2022). Tytuł projektu: Upowszechnienie zawartości czasopisma Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Similar

×

Citation

Citation style:

This page uses 'cookies'. More information