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Сравнительный анализ признания затрат: на примере Литвы, Латвии и Швеции
Type of publication
Straipsnis kitame recenzuojamame leidinyje / Article in other peer-reviewed edition (S5)
Author(s)
Gipienė, Gailutė | Vilniaus universitetas |
Kanapickienė, Rasa | Vilniaus universitetas |
Lepečkienė, Raimonda | Vilniaus universitetas |
Title
Сравнительный анализ признания затрат: на примере Литвы, Латвии и Швеции
Other Title
Comparative analysis of the recognition of expenditures: the cases of Lithuania, Latvia and Sweden
Comparative analysis of the recognition of expenditures: the cases of Lithuania, Latvia and Sweden
Publisher (trusted)
Lietuvos buhalterinės apskaitos švietėjų ir tyrėjų asociacija
Date Issued
| Date Issued |
|---|
2008 |
Extent
p. 79-88
Is part of
Buhalterinės apskaitos teorija ir praktika : mokslo darbai = Accounting theory and practice : research papers. Kaunas : Lietuvos buhalterinės apskaitos švietėjų ir tyrėjų asociacija, 2008, Nr. 2.
Field of Science
Abstract
The main purpose of financial accounting — to fulfil the needs of users of financial information presenting the true and fair view of financial results and position. Otherwise, the purpose of accounting for taxes — to tax this result. Because of different accounting purposes, approaches of revenue and expenditures, taxable profit usually is not equal. When calculating Income tax, accountant should review all financial expenditures: not all financial expenditures are allowable deductions which reduce Income tax. This work analyses the recognition of expenditures in Lithuania, Latvia and Sweden.
Type of document
type::text::journal::journal article::research article
ISSN (of the container)
1822-8682
eLABa
3012186
Coverage Spatial
Lietuva / Lithuania (LT)
Language
Rusų / Russian (ru)
Bibliographic Details
7