Zdrojový dokument:Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 12 (2007)
ISSN:1211-555X
Abstrakt:
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.