Harmonizacja i standaryzacja rachunkowości sektora publicznego
Harmonization and Standarization of Public Sector Accounting

Summary/Abstract: Purpose – The aim of the study is to present the state of and prospects for harmonization and standardization of accounting of public sector. Design/methodology/approach – the following works was created using multiple, diverse research methods. The most important among these were analysis of legislative acts and study of literature on the subject, based on Polish and foreign literature. Additionally, synthesis method and observation were used. Findings – This work demonstrated that in recent years there is increasing activity in the field of standardization of the accounting of the public sector, including in the area of the Community market of the EU. Originality/value – This work highlighted the harmonization and standardization of public sector accounting.

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