Zakres ujawnianych inf. w sprawozd. stowarzyszeń i fundacji prowadzących działalność pożytku publ. w Pl w okresie międzywojennym i w czasach współ.
Reporting of public benefit organizations in Poland in the interwar period and today

Summary/Abstract: The article presents the legal regulations of financial and activity reporting of public benefit organizations in Poland since the beginning of the 20th century and answers the question whether the evolution of reporting regulations of these organizations has influenced positively the quality of the disclosure. For this purpose the legal acts, activity reports and financial statements of public benefit organizations opera-ting before the Second World War and in the 21st century were analyzed. The research has shown that information in the reports of modern public benefit organizations are too extensive. These reports are not useful to donors because they provide too general and hard-to-interpret information. The reporting of pre-war organizations was irregular, and the data in subsequent periods and between entities was incompara-ble. It resulted from changes in the law, lack of regulation in some years and difficult times of the inter-war period in which control over the reporting of these units varied in subsequent periods. However, it should be noted that the details and the amount of disclosures were more balanced (adapted to the needs of users) than in the case of public benefit organizations of today.

• Details
• Contents