Zmiany zasad rachunkowości w zakładach pracy chronionej
Changes in accounting policies of supported employment enterprise

Summary/Abstract: The aim of this contribution is to present changes in accounting policies of sup-ported employment enterprise caused by the revision of the system of financial support for these institutions in the years 2004–2010. The support system for employing persons with disabilities has changed signifi-cantly since 2004. Employers running supported employment enterprises changed their accounting policies, treating financial aid either as decrease in the costs of their operating activity or increase in other operating income. In order to ensure the comparability of financial statements, supported employ-ment companies, in the financial year when the changes in adopted accounting principles (accounting policy) were introduced, should give reasons for these changes, state their effect on financial results, and ensure the comparability of information in the financial statement for the year before the financial year in which the changes were introduced.

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