Finansinių ataskaitų elementų įvertinimo būdai viešojo ir privataus sektoriaus apskaitoje

LTSiekiant pagrindinio finansinės apskaitos tikslo - finansinėse ataskaitose pateikti tikrą ir teisingą informaciją apie įmonės finansinę būklę ir veiklos rezultatus, vienu svarbiausiu dalyku yra įvertinimo būdų pasirinkimas. Šio tyrimo tikslas - palyginti finansinių ataskaitų elementų įvertinimo būdus, nustatytus Verslo apskaitos bei viešojo sektoriaus apskaitos ir finansinės atskaitomybės standartuose. Pastebėta, kad vertinimo būdai viešojo sektoriaus subjektams nustatyti yra panašūs į taikomus privataus sektoriaus apskaitoje, tačiau yra ir neesminių skirtumų. [Iš leidinio]Reikšminiai žodžiai: įvertinimo būdas; įsigijimo savikaina; Tikroji vertė; Finansinių ataskaitų elementai; Evaluation method; Historical cost; Fair value; Elements of financial statements.

ENFinancial accounting is not only a historical cost accounting in XX-XXI centuries. It is a need to use other methods of evaluation of financial statements' elements seeking the main purpose of financial accounting - to disclose true and fair value of public sector assets, net assets/equity, liabilities, results of activity. One of the most important choices is the choice of an evaluation method which influence financial statement elements values. This problem was not analysed in Lithuanian scientific literature. The reform of public sector's accounting has been going on in Lithuania. In 2010 Public sector accounting and financial reporting standards will come into force. It will require more attention to accounting for all public sector subjects, including evaluation of financial reports' elements. Subjects of the public sector should seek the main purpose of financial accounting - to disclose true and fair view of a financial position and results as it is stated in the private sector accounting standards. Accountants of public sector subjects should choose evaluation methods when they register operations firstly and when they prepare financial reports. Evaluation methods will be a new thing for accountants because earlier they used only historical cost accounting. Additionally, it is useful to look through evaluation methods in the public and private sector accounting, to compare their use and to answer the questione whether the evaluation process will be the same in all Lithuanian companies in the private and public sectors. Additionally, it is common in normative accounting theory to create a conceptual framework in each state in order to determine the elements of financial statements, evaluation methods, etc. for all companies equally.The main requirements for accounting should be in the laws, and explanation of these requirements - in accounting standards. The elements of these conceptual frameworks are the elements of financial reports and their evaluation methods. Therefore, there is a need to analyse how the main requirements for evaluation methods in Lithuanian laws are stated and later accounting standards for the private and public sector. The object of the research - evaluation methods. The purpose of this research - to compare financial statements' evaluation methods in Business Accounting Standards for the private and public sector accounting and financial reporting standards. From 2010 the Lithuanian accounting regulation system will consider three levels: the first level of regulation - the Law on Accounting which is relevant for all subjects in the private and public sectors, the second level of regulation - other laws which regulate preparation of financial statements (the Law on Financial Statements and the Law on Consolidated Financial Statements for the private sector; the Law on Public Sector Financial Statements for the public sector), and the third level of accounting regulations - Business Accounting Standards for the private sector and public sector accounting and financial reporting standards, accordingly. The Authority of Auditing and Accounting issues Business Accounting Standards and the Ministry of Finance issues Public Sector Accounting and Financial Reporting Standards. They are published in the newspaper of laws "News of the State", so they become laws - they have the same status as other laws issued by the government and are compulsory for every subject.The elements of financial statements in private sector are: assets, equity, liabilities, revenues and expenses. The elements of financial statements in public sector are assets, net assets/equity, liabilities, revenues and expenses. Because of the particularity of public sector's activity they have no same equity as the private sector, so they have net assets to account and present in financial statements money which came from Government and were used for definite purposes and programs. From the given analysis it appeared that the elements of financial statements are determined only in the third level of accounting regulation. In further analysis these elements are used: assets, equity (net assets) and liabilities, revenues and expenses. 1s t Business Accounting Standards identify these evaluation methods: historical cost, fair value, net possible realizable value, net selling price, present value, value in use and amortised cost. 1s t Public Sector Accounting and Financial Reporting Standards identify these evaluation methods: historical cost, fair value, net realizable value, present value and realizable value. These both standards require that the elements of financial statements may be evaluated using various evaluation methods and their combinations. [...]. [From the publication]