Bendrųjų apskaitos principų taikymas Baltijos valstybėse
LTStraipsnyje tiriami bendrieji apskaitos principai, kurie taikomi Baltijos valstybėse. Pirmiausiai pateikiama bendrųjų apskaitos principų samprata teoriniu aspektu, nurodomi tarptautiniu lygmeniu apskaitai ir jos informacijai keliami reikalavimai. Straipsnyje įvardijami Baltijos valstybėse deklaruoti bendrieji apskaitos principai, nustatomi visoms šalims bendri principai, atliekamas jų palyginimas bei ieškoma sąsajų su tarptautiniuose apskaitos standartuose nustatytomis konceptualiomis ir visuotinai taikytinomis apskaitos taisyklėmis.
ENAccounting regulation is a three-layer structure. It includes the company level, national level and international level. International regulation is the highest level of accounting regulation, which sets accounting rules in force despite borders of countries and even continents. Generally Accepted Accounting Principles – commonly accepted rules – form the base of accounting regulation of the international level. EU directives regulate accounting in Europe, whereas International Accounting Standards set accounting principles worldwide. The Baltic States separated by a relatively modest distance and sharing similar historical past and economic development conditions cannot boast as having a harmonized regulation of accounting. Harmonized accounting system could help to carry out financial analysis; it could reduce the incompatibility of the accounting in the Baltic States. Therefore, Generally Accepted Accounting Principles declared in the Baltic States are viewed in this article as a cornerstone of the international accounting regulation – the object of the article is Generally Accepted Accounting Principles applied in financial accointing in the Baltic States – Lithuania, Latvia and Estonia. The aim of the study is to investigate Generally Accepted Accounting Principles practiced in the Baltic States, to compare their application in the countries and discuss with regard to the International Accounting Standards.The method of the study is the analysis of the scientific literature, laws, standards, acts, other standard documents and Generally Accepted Accounting Principles. The comparison and the generalization of the Generally Accepted Accounting Principles have also been accomplished. The paper discusses a research whose aim was to determine what Generally Accepted Accounting Principles are applied in the Baltic States. Firstly, Generally Accepted Accounting Principles are introduced through theoretical aspect and the requirements held for accounting and its information on the international level are presented. The article identifies the Generally Accepted Accounting Principles practiced in the Baltic States, establishes general principles for all countries, indicates their similarities and differences and compares the principles with conceptual and generally accepted accounting rules on the international level.
