Proces zavedenia a uplatňovanie Medzinárodných účtovných štandardov pre verejný sektor v účtovnej jednotke samosprávy v Slovenskej republike

Abstract

The topic of my thesis is: „Process of Implementation and Application of International Public Sector Accounting Standards into the Accounting Entity of Municipality in the Slovak Republic“. The target of submitted work is to determine the reasons, the application and analysis of change of public administration to International Public Sector Accounting Standards before and after the introduction of standards in the accounting entity – Štrba community. I have divided my work into three main chapters. In the first chapter, I describe the accouting entity municipality and concepts associated with it, I clarify its roles and responsibilities, I analyze the incentives of shift changes of accounting of public sector. The main impetus was the entry of Slovakia to the European Union. The second part talks about the introduction and application of international standards in self-government and the changes that were occurring at the turn of 2007 and 2008. The content of the last part is the comparison of reporting accounts before and after the introduction of standards in community Štrba, through the selected accounting transactions and reports that were generated. The reporting on the basis of accrual accounting is more objective and easier than the original accounting system.