Accounting policy instruments used in the debt management of local government units in Poland
Purpose: The main purpose of the study is to determine whether local government units use accounting policy instruments to manage a limited level of debt.Methodology/approach: The article analyzes the literature on the subject and legal acts. In the empirical part, a survey addressed to treasurers a...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2023-06-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0053.6057 |