Specyfika ujmowania środków trwałych w budowie w jednostkach budżetowych
Accounting for construction-in-progress in budgetary entities

Summary/Abstract: The investment activity of budgetary entities is an important tool for fulfilling their tasks and duties. The financial and reporting aspect of investments made by budgetary entities has many distinctive features, from the definitional distinctiveness on the grounds of the accounting law and public finance law, through the sources of funding the investment that are available, to the principles of recording these investments in books of account and their presentation in financial statements. The article describes the nature of investments, i.e. construction-in-progress, the principles of their valuation and the way of presentation in the financial statements of budgetary entities. Some attention is paid to the special legal regulations in this respect. The specific principles of accounting for investments in budgetary entities are explained on the basis of numerical examples.

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