KUBÍČKOVÁ, Dana a Pavel SCHRÁNIL. Accountance of the Public Sector – Some problems in accounting procedures for territorial self-governing units, subsidized organizations, state funds and organizational units of the state. ACTA VŠFS. Praha: Vysoká škola finanční a správní, o.p.s., roč. 2009, č. 1, s. 62-69. ISSN 1802-792X. 2009. |
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@article{2475, author = {Kubíčková, Dana and Schránil, Pavel}, article_location = {Praha}, article_number = {1}, keywords = {Harmonizing accounting; Administration activity; Economic activity; Municipal authorities; Government authorities}, language = {eng}, issn = {1802-792X}, journal = {ACTA VŠFS}, title = {Accountance of the Public Sector – Some problems in accounting procedures for territorial self-governing units, subsidized organizations, state funds and organizational units of the state}, volume = {2009}, year = {2009} }
TY - JOUR ID - 2475 AU - Kubíčková, Dana - Schránil, Pavel PY - 2009 TI - Accountance of the Public Sector – Some problems in accounting procedures for territorial self-governing units, subsidized organizations, state funds and organizational units of the state JF - ACTA VŠFS VL - 2009 IS - 1 SP - 62-69 EP - 62-69 PB - Vysoká škola finanční a správní, o.p.s. SN - 1802792X KW - Harmonizing accounting KW - Administration activity KW - Economic activity KW - Municipal authorities KW - Government authorities N2 - The article deals with some of the problems of accounting for Fixed Assets in public sector units as part of a wide range of questions that must be answered in the project of the transition of public sector accountancy on an accrual basis. The aim is to reach a fairer and truer view of the total assets in the Balance Sheet of the public sector accounting unit. This involves either administration activities or economic activities. The solution proposed in this article is open to wide discussion. The article takes into account the effective accounting standards in the CR. ER -
KUBÍČKOVÁ, Dana a Pavel SCHRÁNIL. Accountance of the Public Sector – Some problems in accounting procedures for territorial self-governing units, subsidized organizations, state funds and organizational units of the state. \textit{ACTA VŠFS}. Praha: Vysoká škola finanční a správní, o.p.s., roč.~2009, č.~1, s.~62-69. ISSN~1802-792X. 2009.
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