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
Keywords:
LT
Finansinė apskaita; Išlaidų pripažinimas; Latvija; Lietuva; Mokestinė apskaita; Sąnaudų pripažinimas; Švedija.
EN
Financial Accounting; Latvia; Latvia and Sweden; Lithuania; Recognition of expenditures; Sweden; Tax accounting.
Summary / Abstract:

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:
Related Publications:
Income tax calculating model in Lithuania / Kristina Rudzionienė, Rasa Kanapickienė, Gailutė Gipienė. Accounting, audit and taxes: proceedings of the conference, Tallinn, October 26-27, 2006. Tallinn: Tallinn University of Technology, 2006. P. 131-137.
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Updated:
2019-11-24 16:32:44
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