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
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.
Volume (Year): 3 (2009)
Issue (Month): 1 ()
|Contact details of provider:|| Postal: |
Phone: (+420) 210 088 800
Fax: (+420) 271 741 597
Web page: http://www.vsfs.cz/Email:
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:prf:journl:v:3:y:2009:i:1:p:62-69. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Helena Hakenova)
If references are entirely missing, you can add them using this form.