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Accountance of the Public Sector – Some problems in accounting procedures for territorial self-governing units, subsidized organizations, state funds and organizational units of the state

Author

Listed:
  • Pavel Schranil

    (Institute of Finance and Administration)

  • Dana Kubickova

    (Institute of Finance and Administration)

Abstract

The article deals with some of the problems of accounting for Fixed Assets in public sector units as part of a wide range of questions that must be answered in the project of the transition of public sector accountancy on an accrual basis. The aim is to reach a fairer and truer view of the total assets in the Balance Sheet of the public sector accounting unit. This involves either administration activities or economic activities. The solution proposed in this article is open to wide discussion. The article takes into account the effective accounting standards in the CR.

Suggested Citation

  • Pavel Schranil & Dana Kubickova, 2009. "Accountance of the Public Sector – Some problems in accounting procedures for territorial self-governing units, subsidized organizations, state funds and organizational units of the state," ACTA VSFS, University of Finance and Administration, vol. 3(1), pages 62-69.
    • Handle: RePEc:prf:journl:v:3:y:2009:i:1:p:62-69
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    File URL: https://www.vsfs.cz/periodika/acta-2009-1-04.pdf
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    References listed on IDEAS

    as
    1. Barth,James R. & Caprio,Gerard & Levine,Ross, 2008. "Rethinking Bank Regulation," Cambridge Books, Cambridge University Press, number 9780521709309.
    2. Zuhayr Mikdashi, 2003. "Regulating the Financial Sector in the Era of Globalization," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-4039-9011-2, December.
    Full references (including those not matched with items on IDEAS)

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