Abstrakt:
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.
