The Long-term Assets Reporting in the Czech State Administration Organizations
The Long-term Assets Reporting in the Czech State Administration Organizations

Author(s): Jana Vodáková
Subject(s): Public Administration, Government/Political systems, Evaluation research
Published by: Masarykova univerzita nakladatelství
Keywords: long-term assets; reporting; state administration; financial statements; accrual principle;
Summary/Abstract: This paper deals with the long-term assets reporting in the area of the Czech state administration organizations. The long-term assets represent a significant part of the total assets of the public sector entities generally therefore they also require substantial amounts of budget resources. The paper describes the current state of the long-term assets reporting in the Czech state administration organization and analyses the long-term assets figures and their trends. Thanks to the proceeding public finance reform the long-term assets data are prepared under the accrual basis from 2011 in the whole Czech public sector.

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