Details

Autor(en) / Beteiligte

• Jaruga, Alicja
• Nowak, Wojciech A.

Titel

GOVERNMENTAL ACCOUNTING IN TRANSITION: THE POLISH EXPERIENCE

Ist Teil von

• Financial accountability & management, 1995-02, Vol.11 (1), p.75-94

Ort / Verlag

Oxford: Blackwell Publishing Ltd

Erscheinungsjahr

1995

Quelle

Wiley Online Library Journals Frontfile Complete

Beschreibungen/Notizen

• Poland belongs to the group of countries undergoing a unique process of transition from centrally controlled to a market-based economy. A discussion provides an overview of the background of changes as well as already effected reshaping of governmental accounting involved in the restructuring processes which were extremely accelerated in 1989. It also gives a brief outline of public sector restructuring, discusses changes in accounting regulations and generally binding accounting principles, and presents budgetary accounting systems, including plans of accounts and the question of accountability. Furthermore, fixed assets valuation in the context of privatization is examined briefly, and the project of new accounting regulations is described. Finally, the controversy over accounting restructuring in Poland is presented.