Dysfunkcje systemu sprawozdawczości w jednostkach sektora finansów publicznych
Dysfunctions of the reporting system in public finance sector units

Summary/Abstract: The article tries to identify undesired effects that occur or could occur when drawing up different kind of proceedings by the public sector. Particular regulations, on which individual types of proceedings are being drawn up, were pointed out. The attention was also assigned to particular accounting and reporting rules (cash basis and memorial basis) of public finance sector units, as well as to their consequences.

• Details
• Contents