Uwarunkowania społeczno-gospodarcze procesu kształcenia gimnazjalnego na Dolnym Śląsku i Opolszczyźnie
Socio-economic determinants of junior high school educational process in Lower Silesia and Opole region

Summary/Abstract: The act of the healthcare activity has created new legal conditions for the transformation of the independent health care units (spzoz). It shortens the period of the transformation, specifies the rules of registering the assets and liabilities, financial resources connected with the transformation, the bodies responsible for making decisions and executing the procedures of changes. The article characterizes the problems of registering, valuation and presentation of the fixed assets of spzoz, especially the immovables, in the financial statement as the basic group of assets of the transformed units.

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