Buchgalterskij ucet na Litovskich predprijatijach
Book-Keeping Accounting in the Lithuanian Enterprises
W artykule zanalizowano aspekty rozwoju zasad rachunkowości oraz formy jej przedstawiania w przedsiębiorstwach Litewskich.
Currently, economic management methods and forms of economy undergo changes. The role and importance of financial information is growing. International accounting standards and national accounts system become a true reality and necessity in dealing with accounting and accountability in Lithuania. To present the main points of book-keeping accounting development and review report forms considering the International Accounting Standards in the Lithuanian enterprises. The structure and contents of the Lithuanian enterprises' financial accountability, and also International Accounting Standards. Monograph research method, scientific literature review, International Accounting Standards, logistical analysis of the Lithuanian Government laws and resolutions, and conclusions. In this work key aspects of book-keeping accounting development are analyzed and report forms of the Lithuanian enterprises are reviewed. This was done according to normative statements and resolutions promulgated by Lithuanian Republic Supreme Committee, Government and Ministry of Finance which regulate accounting procedure, and also International Accounting Standards. Conclusions are made considering works of both Lithuanian and foreign scholars. (short original abstract)