Financial reporting in Lithuania

Zverovich, S., Mackevicius, J. and Kazlauskiene, L. (2011) Financial reporting in Lithuania. In: Strouhal, J., ed. (2011) Harmonization of SME’s Financial Reporting in Emerging CEE Countries. WSEAS Press , pp. 138-168. ISBN 9789604743018

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Publisher's URL: http://www.wseas.us/books/2011/Strouhal/Strouhal.p...

Abstract

Small-and-medium sized enterprises (SMEs) are a driving force of each economy. This chapter deals with the current stage of financial reporting for SMEs in Lithuania. Due to the globalization of business and international harmonization of financial reporting also Lithuania experiences a shift in paradigms from historical costs accounting towards fair value measurement. Chapter provides an analysis between national accounting legislature and standard IFRS for SMEs.

Item Type:Book Section
Uncontrolled Keywords:financial reporting, international harmonization, measurement, financial statements, small and medium sized enterprises (SMEs), Lithuania
Faculty/Department:Faculty of Business and Law > Department of Accounting, Economics and Finance
ID Code:14533
Deposited By: Dr S. Zverovich
Deposited On:16 May 2011 13:48
Last Modified:22 Aug 2013 23:52

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