Podmiot sprawozdawczości finansowej według kluczowych ram konceptualnych rachunkowości rządowe

Abstract

The issue of a reporting entity is very important for reaching the needed level of the quality of financial information. Usually, within a conceptual framework for financial accounting can be found special paragraphs that deal with the question of reporting entity delineation. As this paper is public sector oriented, conceptual frameworks taken into account come from the sets of regulations concerning governmental accounting. New Zealand financial accounting standards, US federal accounting standards and International Public Sector Accounting Standards are considered. The main hypothesis of this paper is that reporting entity is an organization and that financial reports have to project the financial aspect both of its fundamental states and flows and of its main functions and intentions. The analyses of the conceptual frameworks taken into account confirm this hypothesis.