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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

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Author Info

  • Pavel Schranil

    ()
    (Institute of Finance and Administration)

  • Dana Kubickova

    ()
    (Institute of Finance and Administration)

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    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.

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    File URL: http://www.vsfs.cz/periodika/acta-2009-01.pdf
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    Bibliographic Info

    Article provided by University of Finance and Administration in its journal ACTA VSFS.

    Volume (Year): 3 (2009)
    Issue (Month): 1 ()
    Pages: 62-69

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    Handle: RePEc:prf:journl:v:3:y:2009:i:1:p:62-69

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    Related research

    Keywords: Harmonizing accounting. Administration activity; Economic activity; Municipal authorities; Government authorities;

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