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A company's financial accounting policy-making in Lithuania

Type of publication
Straipsnis kitame recenzuojamame leidinyje / Article in other peer-reviewed edition (S5)
Author(s)
AuthorAffiliation
Rudžionienė, Kristina
Title
A company's financial accounting policy-making in Lithuania
[en]
Other Title
Uznemumu finanšu gramatvedibas politikas veidošana Lietuva
[lv]
Date Issued
Date
2006
Extent
p. 461-470
Is part of
Ekonomika, V : Latvijas universitates raksti, vol. 702. Riga, 2006. ISBN 9789984802282.
Area of Science
Field of Science
Abstract (en)

There is presented the principal scheme of a company's accounting policy concept identifying the main elements in accounting policy-making process: internal and external determinants of accounting policy choice, accounting policy composition, accounting policy means and the goal. This complex view offers a much richer explanation for accounting policy-making. Research of accounting policy-making in Lithuanian companies showed the impact of normative acts and a company's determinants on accounting policy choice.

Type of document
type::text::journal::journal article::research article
ISBN (of the container)
9789984802282
eLABa
3022631
Coverage Spatial
Latvija / Latvia (LV)
Language
Anglų / English (en)
Bibliographic Details
19
Date Reporting
2007