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]