Polityka rachunkowości jednostek sektora finansów publicznych w świetle aktualnych przepisów prawa
Accounting practice of public finance sector entities in the light of legal regulations

Summary/Abstract: The inconsistency of public finance law and accounting law which govern ac-counting for public finance sector entities, especially as regards the specific rules for presentation of budget performance, valuation and presentation of fixed assets, obligatory charts of accounts, and prescribed principles of financial statements preparation has led to a situation when financial and accounting staff have to deal with a number of problems related to adoption and application of accounting policies. The article analyses legal regulations currently in force relating to selected aspects of accounting practice followed by typical units in the public finance sector and, in particular, central and local government budgetary entities and local government budgetary enterprises.

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