Finansinių ataskaitų elementų įvertinimo būdai Lietuvos viešojo sektoriaus apskaitos reglamentavime
LTSiekiant finansinėse ataskaitose pateikti tikra ir teisinga informacija apie įstaigos finansinę būklę ir veiklos rezultatus, bene svarbiausias yra įvertinimo būdų pasirinkimas. Šio tyrimo tikslas – išnagrinėti, kokie finansinių ataskaitų elementų įvertinimo būdai nustatyti viešojo sektoriaus apskaitos ir finansinės atskaitomybės standartuose. Vertinant finansinių ataskaitų elementus pirminio pripažinimo metu dažniausiai bus taikomas įsigijimo savikainos būdas. Vėlesnio įvertinimo sudarant ataskaitinių laikotarpių finansines ataskaitas daugiau laikomas tikrosios vertės būdas, atsargoms – grynosios realizavimo vertės būdas. [Iš leidinio]Reikšminiai žodžiai: Finansinių ataskaitų elementai; Tikroji vertė; Vertinimo būdas; Viešasis sektorius; Įsigijimo savikaina; Įvertinimo būdas; Įvertinimo būdas:įsigijimo savikaina; Elements of financial statements; Evaluation method; Fair value; Historical cost; Public sector; Statements, public sector.
ENReform of public sector's accounting is going on in Lithuania. In 2010 Public Sector Accounting and Financial Reporting Standards are to come into force. It will require more attention to the accounting of all subjects in the public sector. Evaluation of financial reports' elements will be of great importance as well. Subjects of the public sector should seek for the main goal of financial accounting – to disclose true and fair view of financial position and performance. Accountants of public sector subjects should judge evaluation methods while registering operations firstly and preparing financial reports. Evaluation methods will be a new thing for accountants because earlier they used only one acquisition method – historical cost accounting. The objective of the research is to analyse changes of evaluation methods of financial statements' elements which will be applied in the public sector's accounting until and after the reform. Having identified changes of accounting regulation and elements of financial statements, the evaluation methods determined by new Lithuanian Public Sector Accounting and Financial Reporting Standards were analysed.The main attention was paid to the main evaluation method – historical cost accounting, which is the easiest and the most popular, but it does not always satisfy new needs to show true and fair value of the public sector's assets, net assets/equity and liabilities. Until standards have come into force, only historical cost method was used. The historical cost method is mostly applied for first recognition – most of the elements of balance and statement of financial performance are recognised by means of historical cost. However, there are the following exceptions: fixed assets, for which payment continues more than 12 months, provisions which are evaluated using present value method; revenues and expenses, biological assets and assets as gifts, which are evaluated using fair value method. Evaluating elements before financial statements are applied these methods: historical cost, fair value, present value, net realization value for inventories, amortised cost. [From the publication]
