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Ewidencja księgowa jednostek samorządu terytorialnego jako podstawa rozliczeń
| Content Provider | Semantic Scholar |
|---|---|
| Author | Olek, Iwona |
| Copyright Year | 2013 |
| Abstract | Subsidies granted from funds of European Union are non-returnable pecuniary assistance that supports these sectors of economy and regions which, without help from UE, are not able to achieve mean economic level presented in UE countries. Since accession of Poland to European Union and thus emergence of the possibility of applying for EU funds, all entities benefiting financial support from EU must keep proper records of receipts, and adopt for this purpose their plans of accounts for new tasks. Such accountancy, at the time of obtaining funds from the EU, must be properly conducted, not only for registration, but most of all for the sake of inspections. EU funds are transferred in the form of advances on specific, future actions, or as a reimbursement of the costs. Purpose of these funds must be consistent with the objectives described in the agreement for project financing, or with other regulations, and spent in accordance with the provisions contained in them. Community legislation introduce a requirement that the beneficiary of EU assistance have to remain separate accounting system or appropriate accounting code for all transactions related to the project, according to national accounting principles. Each unit of local government, that wants to settle on a date and in accordance with the guidelines, should develop appropriate accounting policies, basing on the Regulation of Minister of Finance of 5 July 2010 on special accounting principles, setting out chart of accounts for budget of units of local governments. |
| Starting Page | 109 |
| Ending Page | 115 |
| Page Count | 7 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.wneiz.pl/nauka_wneiz/frfu/58-2013/FRFU-58-109.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |