Rachunkowość podmiotów nie zorientowanych na zysk sektora niepublicznego w świetle niektórych teorii,regulacji i praktyk z dwudziestolecia 1975-1995
Accounting for non-public sector not-for-profit entyties in the light of some theories, regulations and practices in 1975-1995

Summary/Abstract: The distinction between profit and non-profit organisations existing in the theory and practice of various causes many problems. The dynamic development of non-profit organisa-tions and the lack of unified tax and accounting law are the reasons for these problems. The accounting theory was the first to introduce the distinction between profit and non-profit or-ganisations. The conceptual framework of the American financial accounting published by FASB explains the elements of financial reports and the aims of financial reporting of non-profit organisations. Under this approach accounting can be defined as an applied social dis-cipline focused on measuring the results of business activities in profit and non-profit organi-sations. In non-profit organisations accounting concentrates on measuring the net cash sur-plus. The structure of non-profit organisations accounting can be explained in its three as-pects: functional, objective and formal.

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