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Purpose – the purpose of the article is to present a scope of supplementary information presented in the financial reporting of the local government sector units. Design/Methodology/Approach – the analysis of prevailing regulations, the analysis of literature, the analysis of the financial reporting. Findings – it must be found that units generally only provide in the financial reporting the supplementary information that is mandatory (in the balance sheet only), other information relation mainly to mutual settlements between units. Originality/Value – the article has cognitive value related to financial reporting of the local government sector units issues on supplementary information.

zeszyty naukowe wydziału nauk ekonomicznych i zarządzania uniwersytet szczeciński. finanse, rynki finansowe, ubezpieczenia/zeszyty naukowe. finanse, rynki finansowe, ubezpieczenia

Supplementary information in the financial reporting of the local government sector units