A Comparison of Polish Public Sector GAAP with IPSAS cover

The Report "A Comparison of Polish Public Sector GAAP with IPSAS" dated May 2015 was prepared at the request of the Polish Ministry of Finance as a support to prepare future directions of public sector accounting reform in a response to the Eurostat initiative to promote the harmonization of public sector accounting across the EU including the introduction and adoption of European Public Sector Accounting Standards (EPSAS) based on International Public Sector Accounting Standards (IPSAS). Apart from detailed IPSAS standard by standard gap analysis of the Polish public sector accounting regulations at the central budget level, the report includes also policy options for the further development of government accounting and financial reporting in Poland. The Report does not address issues of compliance with accounting regulations in practice; nor any costs or capacity building efforts which may need to be incurred or undertaken should the Government decide to reduce the gap between Polish PS GAAP and IPSAS as identified in the report.

The report was prepared under the Financial Reporting Technical Assistance Program (FRTAP) financed by a grant from Switzerland through the Swiss Contribution to the Enlarged European Union.

A Comparison of Polish Public Sector GAAP with IPSAS
English2.73 MB
Polish3.05 MB