Dualizm sprawozdawczości finansowej jednostek sektora finansów publicznych
Dualism of Public Sector Entities’ Financial Reporting

Summary/Abstract: Purpose – to present diversity of the scope of public sector entities’ financial reporting resulting frombeing subordinated to two different regulations.Design/methodology/approach – analysis of regulations in place, analysis of relevant literature.Findings – subordination of public sector entities’ financial reporting to different sources of law regulationsresults in its non-homogenous scope.A special case is the consolidated financial statementof territorial governmentunit, being subordinated simultaneously to two law regulations. Whereas to be obliged to audit financialstatements, other considerations matters.Originality/value – systematization of public sector entities’ financial reporting subject with the goal of properidentification of those entities in the area of their accounting and financial reporting.

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