Standaryzacja rachunkowości budżetowej
Budget Accounting Standardization

Summary/Abstract: Purpose – an attempt to determine the conditioning of accounting standardization of the public sec-tor in Poland as well as benefits from implementing international regulations. Design/Methodology/ Approach – the analysis of literature and legal acts concerning International Financial Reporting Standard, In-ternational Public Sector Accounting Standards. Findings – International Public Sector Accounting Standards would significantly contribute to generating accrual information by the accounting system, which would be comparable at the domestic and international level. Originality/Value – the analysis showed that there are conditions for implementing accounting standards in Poland, however, the introduction of International Public Sector Accounting Standards is not accepted by governing authorities

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