Zmiany w zakresie ujęcia przychodów w jednostkach budżetowych
Changes in revenue treatment within budgetary units

Summary/Abstract: Budgetary units due to the nature of its operations apply specific accounting rules. This article is dedicated to the matter of revenue generated by such organizations. The aim is to present doubts which appear in practice related to its recording and reflecting in profit and loss statement. They lead to various interpretations, which are indicated in the article. Analysis of relevant legal acts and clarifications of Ministry of Finance's indicate change in legislator's standpoint within this area. In general they boil down to return to rules previously in force in respect of revenue recording and presenting in financial statement i.e. according to its economic content and following revenue treatment as per Accounting Act.

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