Rachunkowość w Państwowym Gospodarstwie Leśnym Lasy Państwowe
Accounting in the State Forests National Forest Holding

Summary/Abstract: According to the forest law as well as regulations and ordinances issued on the basis of this law, the main aim of the State Forests National Forest Holding is to keep the forest economy by its basic rules, such as: common forest protection, their maintenance durability, balanced usage of individual forest functions and the extension of forest resources. Forests owned by the Treasury are governed by the State Forests National Forest Holding. It is a state of non-business organisational unit without legal personality. The economic and forest activity is led by economic calculation. The State Forests maintain their activity based on financial independence, covering all the activity costs by their own income. The State Forests CEO sets the accounting policy for every organisational unit of the State Forests. The main aim of this elaboration was to identify the most effective accounting tools of the State Forests. An attempt was made to verify the hypothesis that as a source of information more engagement of those accounting tools was needed.

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