Konsolidácia vo verejnej správe SR so zameraním na konsolidáciu v samospráve

Abstract

The consolidated accounts includes the balance sheet compilation, the consolidated profit and loss record as well as notes. The consolidated accounts is compiled by the municipality subjects in the Slovak Republic in 2010 for the first time. The objective of this contribution is point out the main principles of the municipality accountancy with a focus on the consolidated accounts requirements, with a closer look at the self-administration consolidation, presented here in the form of specific examples.