Sąnaudų pripažinimo lyginamoji analizė: Lietuvos, Latvijos ir Švedijos pavyzdžiu

Rinkinys:
Mokslo publikacijos / Scientific publications
Publikacijos rūšis:
Straipsnis / Article
Kalba:
Rusų kalba / Russian
Antraštė:
Sąnaudų pripažinimo lyginamoji analizė: Lietuvos, Latvijos ir Švedijos pavyzdžiu
Kita antraštė:
  • Сравнительный анализ признания затрат: на примере Литвы, Латвии и Швеции
  • Comparative analysis of the recognition of expenditures: the cases of Lithuania, Latvia and Sweden
Leidinyje:
Santrauka / Anotacija:

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.

ISSN:
1822-8682
Susijusios publikacijos:
Income tax calculating model in Lithuania. Accounting, audit and taxes: proceedings of the conference, Tallinn, October 26-27, 2006. Tallinn: Tallinn University of Technology, 2006. P. 131-137.
Nuoroda į įrašą:
https://www.lituanistika.lt/content/45962
Atnaujinta:
2025-02-25 11:26:02
Metrika:
Peržiūros: 31    Atsisiuntimai: 8
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