1. Analysis of Public Sector Accounting Standards in France
- Author
-
Kamenská, Monika, Svoboda, Michal, and Poutník, Lukáš
- Subjects
public sector ,LOLF ,central government ,public finance ,Francie ,France ,státní správa ,účetní standardy ,veřejné finance ,veřejný sektor ,Accounting Standards - Abstract
The subject of this thesis is an analysis and a description of the accounting standards applied in the central government of France. In the first part, it focuses on the description of the public sector and its components with an emphasis on finance. Moreover, to introduce readers to the context, the second chapter is presenting the accounting of central government in reference to the organic law on finance laws. The analysis of particular accounting standards, especially of basic conceptual rules and specifics of the public sector, can be found in the last chapter.
- Published
- 2016