Atsargų apskaitos racionalizavimas harmonizuojant verslo apskaitos standartus ir pelno mokesčio įstatymą
LTReikšminiai žodžiai: Finansinė apskaita; Neatitikimai; Pelno mokesčio įstatymas; Verslo apskaitos standartai; Business accounting standards; Discrepancies; Financial accounting; Profit Tax Law.
ENRationalization of the accounting for inventories in harmonizing business accounting standards and Law on Corporate Income Tax. The different needs of the users of a company's financial data determine differences in accounting. There are major differences between accounting that is performed according to accounting standards and one performed according to tax laws. The main aim of the former is to provide information users with correct data regarding the company's financial situation, results of its activity and money flows. This allows comparing the information about different time periods and different companies working in the same or different countries. Tax laws regulate acknowledgement of income and expenditures in a different way than accounting standards. Due to the mentioned circumstances there are dissimilarities between financial accounting and tax accounting. It makes the work of an accountant rather difficult and increases the possibility of error. The article contains a profound analysis and comparison of the provisions of business accounting standards and Law on Corporate income Tax. Moreover the article reveals the discrepancies between financial accounting and tax accounting and offers possible ways of reconciling them. [From the publication]
