Apskaitos politikos pasirinkimą lemiantys veiksniai
The Factors Influencing Accounting Policy Choice
Published by: VšĮ Šiaulių universiteto leidykla
Keywords: Accounting policy; company; profitability; information users; type of industry; economic conditions; company size; law.
Summary/Abstract: The object of the research: a company’s financial accounting policy in Lithuania. The aim of the research: to study all the factors that influence accounting policy choice in foreign countries. Research method: logical analysis of scientific literature including comparison and synthesis. There are many factors that influence accounting policy. The main factors that influence accounting policy choice are the company’s size, profitability, information users, type of industry, economic conditions, laws and others. Under changes in legislation and technology improvement, further investigations are to define the impact of choosing accounting policy for companies.
- Issue Year: 2008
- Issue No: 1(17)
- Page Range: 150-157
- Page Count: 8
- Language: Lithuanian