WYBRANE DYLEMATY PRAWA BILANSOWEGO INSTYTUTÓW BADAWCZYCH ZE SZCZEGÓLNYM UWZGLĘDNIENIEM PRZYCHODÓW
SELECTED DILEMMAS OF BALANCE SHEET LAW OF RESEARCH INSTITUTES WITH PARTICULAR CONSIDERATION OF REVENUE

Summary/Abstract: The purpose of this article is to analyze the accounting issues of Polish research institutes andselected issues related to this topic. The author devoted special attention to the subject of accountingof research institutes related to the subjective scope, the unit manager, solutions thatmust be included in the documentation of the adopted accounting principles, applicable templatesof financial statements and signing and approving them. Particular attention was devotedto selected specific areas, i.e. income occurring in research institutes, dilemmas in the mannerof their inclusion in the accounting books and presentation in the financial statements. The specificityof accounting of research institutes requires broader research, therefore the main conclusionis that the issues raised in the article may contribute to the discourse on the accounting ofresearch institutes and other entities not analyzed to such a wide extent as is the case with companies.Due to the fact that in the professional literature the issue of accounting for researchinstitutes has not been the subject of a deeper analysis so far the author of the article attemptedto fill this gap, which makes the subject original.

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