Sąnaudų pripažinimo lyginamoji analizė: Lietuvos, Latvijos ir Švedijos pavyzdžiu

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Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Rusų kalba / Russian
Title:
Sąnaudų pripažinimo lyginamoji analizė: Lietuvos, Latvijos ir Švedijos pavyzdžiu
Alternative Title:
  • Сравнительный анализ признания затрат: на примере Литвы, Латвии и Швеции
  • Comparative analysis of the recognition of expenditures: the cases of Lithuania, Latvia and Sweden
Authors:
In the Journal:
Buhalterinės apskaitos teorija ir praktika. 2008, t. 2, p. 77-86
Subject Category:
LT
Latvija (Latvia); Švedija (Sweden); Lietuva (Lithuania); Ekonominė analizė. Prognozavimas / Economic analysis. Forecasting; Finansai. Kapitalas / Finance. Capital; Mokesčiai / Taxation.
Summary / Abstract:

LTReikšminiai žodžiai: Finansinė apskaita; Išlaidų pripažinimas; Latvija (Latvia); Mokestinė apskaita; Sąnaudų pripažinimas; Švedija (Sweden); Financial Accounting; Latvia; Latvia and Sweden; Lithuania; Recognition of expenditures; Sweden; Tax accounting.

ENThe 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. [From the publication]

ISSN:
1822-8682
Subject:
Permalink:
https://www.lituanistika.lt/content/45962
Updated:
2025-02-25 11:26:02
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