19-ojo verslo apskaitos standarto "Atidėjimai, neapibrėžtieji įsipareigojimai ir turtas bei pobalansiniai įvykiai" ir 37-ojo tarptautinio apskaitos standarto "Atidėjimai, neapibrėžtieji įsipareigojimai ir neapibrėžtasis turtas" lyginamoji analizė
LTPagal Lietuvos Respublikos buhalterinės apskaitos įstatymą, ūkio subjektai, kurių vertybiniais popieriais prekiaujama reguliuojamose rinkose, apskaitą tvarko pagal Tarptautinius apskaitos standartus. Buhalterinės apskaitos įstatyme taip pat nurodyta, kad ribotos civilinės atsakomybės juridiniai asmenys, savo veikla siekiantys pelno, tačiau vertybiniais popieriais neprekiaujantys reguliuojamose rinkose, tvarkydami apskaitą, vadovaujasi Verslo apskaitos standartais arba Tarptautiniais apskaitos standartais. Verslo apskaitos standartai turi būti parengti remiantis Europos Sąjungos teise ir Tarptautiniais apskaitos standartais. Todėl renkantis, kokiais standartais bus vadovaujamasi tvarkant apskaitą, svarbu žinoti Verslo apskaitos standartų ir Tarptautinių apskaitos standartų skirtumus. Straipsnyje analizuojamos ir lyginamos 19-ojo verslo apskaitos standarto „Atidėjimai, neapibrėžtieji įsipareigojimai ir turtas bei pobalansiniai įvykiai“ ir 37-ojo tarptautinio apskaitos standarto „Atidėjimai, neapibrėžtieji įsipareigojimai ir neapibrėžtasis turtas“ sąvokos, struktūra, taikymas.
ENUsers of the financial reporting of a company are expected to receive large amounts of information on the financial state of the relevant company. The reliability of this information depends on the evaluation and indication of contingent economic operations and events in financial accountability. These economic events and operations are provisions, contingent liabilities and contingent assets. Most liabilities can be reliably estimated, i.e. the debt to suppliers for the delivered goods is inscribed in the invoice, the amount of the loan is recorded in the credit contract, etc. However, some liabilities can be evaluated only by prediction. These liabilities are called provisions. It is also important to present contingent liabilities and contingent assets correctly. The purpose of the publication is to compare BAS 19 "Provisions, Contingent liabilities and Contingent assets, and events after the balance sheet" and IAS 37 "Provisions, Contingent liabilities, and Contingent assets". BAS 19 was prepared and approved in Lithuania by the Authority of Audit and Accounting in 2003. The objective of this Standard is to set out how provisions, contingent liabilities, contingent assets and events after the balance sheet date shall be measured, accounted for and presented in financial statements. IAS 37 was approved by the International Accounting Committee in 1998.The objective of this standard is to ensure that the appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount. In comparison with the Business Accounting Standard, the International Accounting Standard is more detailed although nothing is mentioned about the events after the balance sheet date. However, due to the performed comparative analysis, it can be stated that there are no essential differences between the standards.
