Konservatyvumo principas apskaitoje: Lietuvos praktika
LTVienas iš dešimties LR Įmonių finansinės atskaitomybės įstatyme nurodytų bendrųjų apskaitos principų yra atsargumo principas, kuris užsienio literatūroje dažniau suprantamas kaip konservatyvumo principas. Apskaitoje konservatyvumas pasižymi išskirtiniais reikalavimais, pripažįstant pajamas bei įvertinant turtą, o tradicinė konservatyvumo patarlė — tikėtis mažo pelno, bet užbėgti už akių visiems nuostoliams. Konservatyvios apskaitos priemonės ir tikslai gali reikšmingai nulemti įmonės veiklos rezultatus.
ENOne of ten main general accounting principles determined in Lithuanian Law of Corporate Financial Reporting is conservatism. Conservatism in accounting means the estimation of business assets, income and liabilities more warily. Foreign scientists extensively analyse conservative accounting practices but there is no literature on it in Lithuania. Hence, it is important to investigate what conservative choices are available in Lithuania. The purpose and means of conservative accounting may significantly impact the financial results of a company. The object of this paper is the conservatism principle in accounting. The goal of this paper is after evaluating of the concept of conservatism and the possibilities to practice conservative accounting in Lithuania to create a methodology of conservative accounting index under Lithuanian conditions. This paper consists of three parts. Part one introduces the concept of conservative accounting and reveals the possibilities and assumptions concerning its application. Part Two deals with conservative choices of asset accounting distinction. Part Three is aimed at creating the methodology of conservative accounting index under Lithuanian conditions. Companies in Lithuania have possibilities to do their accounting policy choices to implement conservative accounting.Generally, accounting policy choices for conservative accounting lie in fixed assets accounting. The strife to present the true and fair view of the financial position by conservative accounting should be matched with the requirements for neutral and comparable information. By using the presented formula of conservatism index, it is possible to determine the level of conservatism in each Lithuanian company in the quantitative manner by combining accounting policy choices and accounting estimations. If the result of the formula is equal to (or less than) 1, this means that the company keeps conservative accounting.
