Search results for "accounting principles"
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Istota budżetu gminy w gospodarce komunalnej i mieszkaniowej
2016
The municipality independently manages the finances. The plan of incomes and expenses the municipality passed a by law for a period of one calendar year. The draft budget is developing management based on the budget law and the guidelines of the municipal council, the municipal council adopts while. The revenues of local government units are public funds collected by these units from individuals, legal persons and entities without legal personality, as well as funds received from the state budget in the form of subsidies and grants for the implementation of specific tasks. However, the revenue received is not always sufficient to meet all the needs of the residents. Municipal authorities ha…
On the Review of structure and effectiveness of the IFRS Foundation : the EAAs Financial Reporting Standards Committees view
2016
AbstractIn July 2015 the International Financial Reporting Standards (IFRS) Foundation launched its third five year review of its structure and effectiveness of the organisation. In a public call, the Trustees solicited stakeholders’ input on the relevance of IFRS Standards with respect to broadening the IFRS scope and to the impact of new technology, on the consistent application of IFRS and on the governance and funding of the International Accounting Standards Board and the IFRS Foundation. The European Accounting Association (EAA)’s Financial Reporting Standards Committee responded to this request for views by submitting a comment letter based on research-informed opinions. This article…