Lietuvos įmonių ilgalaikio materialiojo turto apskaitos politikos pasirinkimo analizė
Analysis of PPE’s Accounting Policy Choices by Lithuanian Companies
Author(s): Renata Legenzova, Asta Gaigalienė, Inesa VilkaitėSubject(s): Economy, Accounting - Business Administration
Published by: Vytauto Didžiojo Universitetas
Keywords: Accounting policy; Property; Plant and equipment (PPE)
Summary/Abstract: This paper researches the evidence on the accounting practices of Lithuanian non-listed companies in the area of accounting for PPE, and assesses the factors that influence such choices. To collect information, a survey method has been employed and representative sample of Lithuanian non-listed companies` population surveyed.
Journal: Taikomoji ekonomika: sisteminiai tyrimai
- Issue Year: 10/2016
- Issue No: 2
- Page Range: 59-79
- Page Count: 21
- Language: Lithuanian