Role of write-downs receivables in the balance sheet of local government entities

Magdalena Kowalczyk


The accounting of the public finance sector has, however, undergone a number of key changes triggering transformation from a passive tool designed for recording how the budget is executed into a functional active tool which facilitates management through the provision of better quality information about a given entity’s assets, sources of financing and financial results. The present article seeks to outline the role of write-downs of receivables for the assets of local government entities. The main focus is on short-term receivables and the effect of write-downs on their value in the consolidated balance sheet of a local government unit at the level of commune
Author Magdalena Kowalczyk (WZ / KR)
Magdalena Kowalczyk,,
- Department of Accounting
Publication size in sheets0.5
Book Jedlička Pavel (eds.): Hradec Economic Days. Double-blind peer-reviewed proceedings part IV.of the international scientific conference Hradec Economic Days 2014, Hradec Economic Days, vol. 4, no. 1, 2014, University of Hradec Králové, ISBN 978-80-7435-369-7, 463 p.
Keywords in Englishlocal government; receivables write-downs of receivables; financial statement
Languageen angielski
Score (nominal)15
Score sourceconferenceIndex
ScoreMinisterial score = 10.0, 12-02-2020, BookChapterSeriesAndMatConfByIndicator
Ministerial score (2013-2016) = 15.0, 12-02-2020, BookChapterSeriesAndMatConfByIndicator
Publication indicators WoS Citations = 0
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