Smulkių įmonių finansinės apskaitos politikos pasirinkimas

LTTiek mokslininkams, tiek praktikams aktualu į šią problemą pažiūrėti iš skirtingų pozicijų, nes smulkių ir stambių įmonių apskaitos reglamentavimas skiriasi iš esmės, todėl skiriasi ir apskaitos bei finansinės atskaitomybės tikslai, taip pat ir apskaitos politikos pasirinkimo tikslai. Sukonkretinama smulkios įmonės sąvoka pagal LR teisės aktus, pateikiami pagrindiniai jų kriterijai, analizuojama, kurioms iš šių įmonių reikia atlikti privalomąjį auditą, o kurioms ne. Priklausomai nuo finansinės atskaitomybės kontrolės laipsnio, deduktyviai suformuluojamas apskaitos politikos pasirinkimo tikslas įvairaus dydžio įmonėse. Analizuojami pagrindinio teisės akto - LR Buhalterinės apskaitos įstatymo - reikalavimai smulkių įmonių apskaitai: dvejybinio įrašo taikymo būtinybė ir supaprastintos apskaitos tvarkymo sąlygos. Taip pat smulkios įmonės išskirstomos į tas, kurios gali apskaitą tvarkyti supaprastintai, pagal vieną joms skirtą Verslo apskaitos standartą arba pagal visus Verslo apskaitos standartus. Padaroma išvada, jog smulkių įmonių apskaitos reglamentavimas yra labai skirtingas. Straipsnyje analizuojama apskaitos politikos sudėtis, skaidant ją į organizacines, technines ir metodines dalis. Aptariant kiekvieną iš šių dalių, ypač pabrėžiamos teisės aktų reikalavimų numatytos galimybės taikyti supaprastintą apskaitą. Bendra atlikto tyrimo išvada: skirtingi Lietuvos teisės aktai skirtingai reglamentuoja smulkių įmonių apskaitos politiką, todėl galiausiai galima teigti, jog smulkioms įmonėms paliekama labai mažai galimybių supaprastinti apskaitą. [Iš leidinio]Reikšminiai žodžiai: Apskaita; Apskaitos politika; Smulkios įmonės; Teisės aktai; Accounting; Accounting policy; Small companies; Laws.

ENFinancial accounting policy choice has been analysed by many foreign authors. One group of analysis have been oriented to the influence of some determinants on accounting policy choice - they use only positive approach to the accounting theory. Other researchers find accounting policy choice' determinants only in requirements of state laws - they use normative approach to the accounting theory. Furthermore, when analysing accounting policy and its choice, it frequently means that accounting policy choice of all companies was analysed, non-excluding large or middle and small companies' accounting peculiarities. It is important for scientists and practicians to look to this problem from different points of view because regulation of accounting in large and small companies differs considerably. Therefore, accounting system and the goal of financial reporting and financial accounting policy choice differs too. When small companies compose 95 percent of all companies, it is very important to choose properly elements of accounting policy with less cost for these companies. The purpose of this research is to try determine peculiarities of Lithuanian financial accounting policy' regulation of small companies. Firstly, it was determined the term of small company according to Lithuanian laws, it was presented the main features of small companies, it was analysed companies which owe to be audited and which are not. We deductively formulated the goal of financial accounting policy choice in different Lithuanian companies according to the goal of financial reporting. Further it was analysed requirements of the main law in Lithuania on Accounting: double book-keeping and conditions which allow to keep simple accounting.Small companies in Lithuania are divided into three groups: 1) those which are eligible to keep simple accounting; 2) those which choose to use only one Business Accounting Standard for non-limited companies; and 3) those which choose to use all Business Accounting Standards, such as limited companies. It was concluded that accounting regulation of small companies is very different - the owner of the company may choose laws which he(s) want to use in keeping accounting. Further it was analysed the composition of accounting policy, including organisational, technical and methodological parts of accounting policy. Organisational accounting policy elements in small companies not differs from large companies, except the possibility not to employ the accountant - owner of small non-limited company may keep accounting by itself or his family members. Technical accounting policy elements in small companies not differs from large companies, except the possibility not to prepare Cash Flow Statement, the form of other financial statements are simpler than for limited companies. Methodological accounting policy elements in small companies differ from large companies: owners of non-limited companies may do not employ cashier, do not fill the book of cash, instead own capital and reserves it may use owner's equity, there are allowed to use linear and production methods of long-term assets' depreciation, it is not allowed to re-evaluate long-term assets, it is allowed to use FIFO, average and concrete costs methods for evaluation of inventories. The main conclusion of this research: different Lithuanian laws regulate differently accounting policy of small companies. Therefore, we may conclude that there are allowed very little possibilities to simplify their accounting. [From the publication]