Verslo apskaitos standartai - įsigaliojimo priežastys, esminės naujovės ir tolesnė plėtra

LTStraipsnyje nagrinėjamas verslo apskaitos standartų (VAS) poveikis privataus kapitalo įmonių apskaitai Lietuvoje. Trumpai apžvelgiama VAS įvedimo istorija. Analizuojami esminiai VAS bruožai ir jų poveikis įmonių apskaitai. Įvertinamos tolesnės VAS plėtojimosi tendencijos. Straipsnyje remiamasi atliktos apklausos duomenimis. [Iš leidinio]Reikšminiai žodžiai: Apskaita; Apskaitos modeliai; Verslo apskaitos standartai; Accounting; Accounting Models; Business Aapskaitos Standards; Business accounting standards.

ENSince 2004 business accounting standards (OAS) came into force in Lithuania. They regulate accounting procedures in private business. Business accounting standards are rather new and differ from law statements that regulated accounting in Lithuania prior to BAS. Thus Lithuanian firms are not enough familiar with BAS to use them for the registration of every day economic events. Questions on accounting standards application, their incompatibility with tax regulating laws are the problems that have been bother accountants lately. The goal of the research is to examine and evaluate main changes brought by BAS the accounting system of Lithuanian enterprises and also to try to forecast how accounting in Lithuania may change in few coming years. Having examinaled business accounting standards were main means, methods and concepts, brought by BAS identified and analyzed. Information in periodicals, related to accounting standards, was also examined and analyzed. A survey on chief accountants (financiers) in private enterprises was carried out in order to confirm propositions formulated in this study. Euro integration and goal to join world organizations stimulated the development of a new idea of accounting. A need to link accounting principles used in Lithuanian companies to those proclaimed in International Accounting Standards arouse. Moreover, it was possible for Lithuania to join the Europe an Union only after some tasks have been completed and certain indexes reached. Not a least tasks was to change and improve legal basis. The development of business accounting standards created the basis for the improvement of accounting in Lithuanian companies. If previous laws were main regulators of accounting and basically concentrated only on correct and on time calculations of taxes, now business accounting standards treat accounting not only through the prism of taxes.BAS are oriented to fair and precise fixation and reflection of the company's activities. Tax accounting in this case is only one of many elements. While laws are oriented to short term tasks (correct and timely calculation of a taxes) BAS are oriented to long term tasks. Though accounting standards mainly regulate accounting procedures and financial statements, the way of regulation itself urge to take into account long term factors, which influence perspective of the company's activities. Business accounting standards have introduced many new concepts and accounting methods such as face value, actual market value, accumulation. Regulation of long term assets was quite specified before BAS so they did not bring any major changes into this sphere. Standards regulate all stages of long term assets, starting from purchase and ending with writing off. More attention is given to specific elements of long term assets accounting such as repairs, revaluation, writing off. Individual standards regulating accounting of financial, biological assets have been confirmed. Accounting of short term assets has not almost changed. The main novelty is that in financial statements supplies must be evaluated in real sale value comparing it with purchase value. Smaller of these two must be used in financial statement. This method is used only when supplies are estimated in their purchase value in accounting. No comparison is needed when other accounting methods are used. BAS have allowed companies to use more methods of evaluation for supplies than companies are used to. A choice of method depends on which method reflects the activities of a company more precisely. Equity accounting did not experience any essencial changes either. Main changes are related to changes in other elements of accounting that influence equity. Here long term assets revaluation, property method can be mentioned.Business accounting standards also regulate accumulation and indefinite liabilities. Accumulation is not a new concept in an accounting theory but it was used by Lithuanian companies rather seldom. Accumulation is formed only for those liabilities that the company will have to repay with its own assets in future and these liabilities must be easy to calculate. The most simple example of accumulation is payable but unreceived by employees' sums for unused vacations. Another concept introduced by accounting standards is face value. This concept is used in many cases: long term assets, short term assets, debitorial and creditorial liabilities. Value is used when assets have to be evaluated in the financial statement. Modern market is very dynamic and major changes can emerge in a relatively short term. Sometimes changes in market influences the value of assets (real estate, land plot etc.). In this case the company has to reevaluate its own supplies, assets, liabilities and reflect these value changes in the financial statement using face value (sum of money that the company can get in fact). A brief overview of changes brouht by business accounting standards the Lithuanian accounting, it can be noticed that much attention is paid to more accurate and reliable reflection of the company's economic activities and day-to-day operations. Business accounting standards also give more freedom to companies to reflect and estimate results and forecast future perspectives. The influence of BAS on private companies accounting should increase in few coming years. More accountants should accept accounting standards and acknowledge positive aspects of BAS. The number of business accounting standards should also grow up, because new standards regulating specific accounting spheres arc created and introduced. At the same time old standards will be improved. Positive tendencies dominate in tax sphere too. [From the publication]

• Vadyba / Management
• Ekonomika / Economics