Selected Problems of Accounting of Non-Commercial Entities under the Applicable Legal Regulations in Poland

• Autorzy: Aneta Wszelaki
• Języki publikacji: EN

Abstrakty

EN

Among many challenges of modern accounting, an important place is occupied by issues related to the organisation of accounting in non-commercial entities, especially in the face of changes in legal regulations that have occurred in this area in recent times. The term 'non-commercial entity' is a contractual and accepted term, as in practice these entities can conduct an economic activity and they sometimes do, but this is not the main purpose of their activity. In addition, any income earned from business operations serves only to achieve their statutory goals and cannot be allocated to the members of these organisations. The purpose of this section is to define the concept of non-commercial entities and to propose the classification of these entities in accordance with the applicable accounting regulations. The specific objective is to characterise legal solutions regarding the organisation of accounting for non-commercial entities, as well as to discuss the principles of preparing financial statements by them. The tools adopted to attain the research goal were the following: the analysis of legal acts and of the literature. (fragment of text)

Słowa kluczowe

EN

Accounting; Legal regulations; Financial statements

PL

Rachunkowość; Regulacje prawne; Sprawozdanie finansowe

• Czasopismo: Scientific Publications / University of Economics in Katowice
• Rocznik: 2019
• Tom: Accounting Challenges in Business Processes
• Strony: 100--110

Twórcy

autor

Aneta Wszelaki

• University of Economics in Katowice, Poland

Bibliografia

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