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General accounting and auditing principles in Lithuania


Introduction. Accounting principles. GAAP. Financial reporting requirements in Lithuania. The two tricks on financial statements. Financial statements. The balance sheet. The balance sheet in Lithuania. Conclusions.


In my course work I have chosen to analyze the accounting principles and the new trend of the balance sheet. The reason why I chose to observe the accounting principles was that this topic was absolutey new for me and while analyzing different literature I have found out many accounting principles. So, at the beginning I presented the broad meaning of generally accepted accounting principles, then I have included some facts about the development of the GAAP. In this part you will find variuos principles expalined in more details. The company can use any kind or some kinds of principles in its accounting system. Also I have observed the main accounting requirements in Lithuania – the scope of the Law, main principles established by the Law and other things related. It was very interesting for me to descover that a company can easily fool its investors. For that reason it can use two trics – either the ‘one-time charges’ or ‘investment gains’, and I have never thought about it till now.
In the second part of my work I briefly introduce you with two mostly used financial statements, but I analyze in details only the statemnet of the balance sheet. The reason why I have chosen to go into deep with this issue is that I have once noticed interesting article on the changes in the balance sheet in Lithuania in 2004. So I wanted to observe this issue more precisely. In this part you will also find the classification of the balance sheet and then the analysis of new standard of business accounting provided by Lithuanian Accounitng Institution and the main differences in the old form of balance sheet and the new one. ...

Rašto darbo duomenys
Tinklalapyje paskelbta2006-09-28
DalykasApskaitos kursinis darbas
TipasKursiniai darbai
Apimtis27 puslapiai 
Literatūros šaltiniai7
KalbaAnglų kalba
Dydis57.72 KB
Viso autoriaus darbų6 darbai
Metai2006 m
Švietimo institucijaVilniaus Gedimino Technikos Universitetas
Failo pavadinimasMicrosoft Word General accounting and auditing principles in Lithuania [speros.lt].doc

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  • Kursiniai darbai
  • 27 puslapiai 
  • Vilniaus Gedimino Technikos Universitetas / 3 Klasė/kursas
  • 2006 m
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