Materialaus turto vertinimo koncepcijų pasirinkimo teorinis pagrindimas

LTStraipsnyje ištirti materialaus turto vertinimo finansinėje ir mokestinėje apskaitoje būdai bei pagrįstos aplinkybės, į kurias turi būti atsižvelgiama pasirenkant šio turto įvertinimo būdus ekonominių pokyčių, konkurencijos bei integracinių procesų kontekste. Nustatyta, kad pasirenkant materialaus turto įvertinimo metodus labai svarbu įvertinti dabarties situaciją ir ateities perspektyvas, turto įvertinimo metodus nuosekliai taikyti visuose apskaitos ciklo etapuose ir siekti, kad apskaita teiktų reikiamą informaciją be pernelyg didelių sąnaudų. Materialaus turto vertinimas finansinėje apskaitoje tikrąja verte pagrįstais būdais sudaro didesnes galimybes dirbti globalioje rinkoje bei išlikti konkurencinėje aplinkoje, nes suteikia informaciją apie įmonės realią ekonominę padėtį. [Iš leidinio]Reikšminiai žodžiai: Apskaita; Materialus turtas; Tikroji vertė; Įsigijimo savikaina; Accounting; Acquisition cost; Fair value; Tangible assets.

ENIn business companies tangible assets form the major part of the available assets, therefore its assessment may have lasting effects. Under the conditions of modern economic changes, competition and integration, it is important to be able to react promptly to changing consumer needs and provide them with the actual information about a company's economic situation. It is therefore necessary to know the available choice and the essence of validated methods of property assessment in accounting regulations. In summary, regulations and research results show that the choice of ways of assessment is very important for the evaluation of the current situation, as well as future prospects. The assessment methods should be consistently applied in all stages of accounting in order to achieve the result that accounting provides necessary information without undue cost. The choice of the assessment method must meet the company's business conditions and show the economic benefits expected in the future. Although in Lithuania business tangible assets generally mean the acquisition cost, however, it does not always ensure the financial and tax accounting uniformity. Therefore, inevitably there is a need to adjust the accounting data for tax purposes. The assessment of tangible property in financial records by the methods based on the fair value provides better possibilities to work in a global market and survive in competitive environment, because the accounting system is becoming increasingly related with the establishment of company's value. [From the publication]