Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/39129
Financial reporting in Lithuania
Type of publication
Straipsnis kitame recenzuojamame leidinyje / Article in other peer-reviewed edition (S5)
Author(s)
| Author | Affiliation |
|---|---|
Mackevičius, Jonas | Vilniaus universitetas |
Zverovich, Svetlana | University of the West of England, Bristol |
Title
Financial reporting in Lithuania
Date Issued
| Date |
|---|
2011 |
Extent
p. 138-168
Is part of
Harmonization of SME's Financial Reporting in Emerging CEE Countries. Stevens Point : WSEAS Press, 2011. ISBN 9789604743018.
Research Area
Socialiniai mokslai / Social sciences (S)
Field of Science
Vadyba / Management (S003)
Abstract (en)
Small-and-medium sized enterprises (SMEs) are a driving force of each economy. This chapter deals with the current stage of financial reporting for SMEs in Lithuania. Due to the globalization of business and international harmonization of financial reporting also Lithuania experiences a shift in paradigms from historical costs accounting towards fair value measurement. Chapter provides an analysis between national accounting legislature and standard IFRS for SMEs.
Media Type (COAR)
TextJournalJournal articleResearch article
ISBN (of the container)
9789604743018
eLABa
4380654
Coverage Spatial
Jungtinės Amerikos Valstijos / United States of America (US)
Language
Anglų / English (en)
Bibliographic Details
13