Ku standaryzacji rachunkowości sektora publicznego w Unii Europejskiej
Public sector accounting in the European Union: towards standardization

Summary/Abstract: The paper shows the premises and current status of processes towards pan-EU accounting standards for the public sector of Member States. These processes were initiated by the European Union authorities in 2011. The article covers the period up to the beginning of February 2015. From a methodological point of view, the paper has descriptive-analytical character. It determines the presumable temporary range and the manner of the standards implementation.

• Details
• Contents