Smerovanie účtovníctva verejného sektora

Abstract

It results unanbiguously from the analysis of the present state of public sector accounting and from general trends in the European Community countries, from demands of the European Commission and from demands of Eurostat and from the International Monetary Fund and also from the intention of our country to become a part of the European Monetary Union, that the Slovak Republic has not any other alternative as it is security of unified accounting and reporting system in the state sector and in the local goverment. The idea can be fulfilled only by taking the priciples of International Public Sector Accounting Standards (IPSIAS) into national legislation adapting public sector accounting and therefore it is necessary to achieve consequently the project of introduction of unified state accounting and reporting system.