Sprawozdawczość skonsolidowana w jednostkach samorządu terytorialnego
Consolidated financial statement in local government units

Summary/Abstract: The purpose of this paper is to present the essence of the consolidated financial statement in local government units and the proposed directions of change. At the turn of the last accounting units of local government largely approached the accounting commercial entities. The financial statements prepared by local government units, are based on the reporting of commercial entities. Local government units draw only one element of the consolidated financial statements, which is the balance sheet. It is a basic element of the financial statement, which present property of entity and sources of financing it. However, for a complete picture of the local government unit as a whole lacks the other elements, such as profit and loss account, statement of changes in fund units.

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