5-ojo verslo apskaitos standarto "Pinigų srautų ataskaita" ir 7-ojo tarptautinio apskaitos standarto "Pinigų srautų ataskaitos" lyginamoji analizė
LTLietuvos įmonės, kurios rengia pilnų finansinių ataskaitų rinkinį, pateikia ir pačią naujausią ataskaitą – pinigų srautų ataskaitą. Ją sudalyti galima vadovaujantis 7-uoju tarptautiniu apskaitos standartu „Pinigų srautų ataskaitos“ arba 5-uoju verslo apskaitos standartu „Pinigų srautų ataskaita“. Šiame straipsnyje pateikiamas šių standartų palyginimas pagrindiniais aspektais: tikslai, sąvokos, pinigų srautų grupės ir jų pateikimo ypatybės.
ENProfit of a company which is reflected in the profit-and-loss balance usually shows only the performance of a company; however, that docs not provide any information about the finance mobility in pure form: the performance of a company may be profitable, but at the same time the company may have no money in its bank accounts to pay its creditors. That is why since 1994, all the companies in Lithuania which arc due to present the full financial statement also have to draft a Cash Flow Statement. Companies may choose between 7th International Financial Reporting Standard "Cash Flow Statements" or 5th Business Accounting Standard "Cash Flow Statement" (except for companies whose securities are traded in a controllable market; they can only use the International Financial Reporting Standard when producing the Cash Flow Statement). That is why it is very important to decide upon which standard to use because this decision can be changed only 5 years later. The purpose of this article is to compare these Standards regarding their most important points: objects, terms, groups of cash flow and presentation peculiarity.The analysis shows, that there is no important difference between the two Standards: the terms are almost the same, both Standards classify cash flows into streams of operating, investing and financing activities, two ways (direct and indirect) can be found concerning how to prepare the Cash Flow Statement. Standards provide different forms of Cash Flow Statement.
