Pelno (nuostolių) ataskaitų, rengiamų pagal 1-ąjį TAS, 3-ąjį VAS ir Ketvirtąją direktyvą, lyginamoji analizė
LTStraipsnyje analizuojama viena iš svarbiausių finansinės atskaitomybės dalių – pelno (nuostolių) ataskaita. Tyrime lyginamos pelno (nuostolių) ataskaitų formos, numatytos 1-ajame tarptautiniame apskaitos standarte „Finansinių ataskaitų pateikimas“, 3-ajame verslo apskaitos standarte „Pelno (nuostolių) ataskaita“ ir Ketvirtojoje direktyvoje. Analizuojami esminiai pelno (nuostolių) ataskaitų skirtumai, pajamų ir sąnaudų straipsnių detalizavimas skirtinguose dokumentuose. [Iš leidinio]Reikšminiai žodžiai: 4-oji Direktyva; Apskaita; Lyginamoji analizė; Pajamos; Pelno (nuostolių) ataskaita; Pelno ataskaita; Sąnaudos; Tarptautiniai apskaitos standartai; Verslo apskaitos standartai; 4th Directive; Accounting; Business accounting standards; Comparison; Costs; Expenditure; Income; Income statement; International accounting standards; Profit and loss statement; Profit statment.
ENIncome statement is one of the most important financial statements and one of the most important information sources to find out a company's opportunities and work results. The main purpose of the income statement is to show whether the company made or lost money during the period being reported. Lithuania has integrated into the European Union thus its financial statements have to correspond to the international requirements. In Lithuania, the income statement presentation is regulated by Business accounting standards conforming to the European Union law and International accounting standards. Consequently, it is of utmost importance to compare the third Business accounting standard "Income statement" (3rd BAS "Income statement") with the first International accounting standard "Presentation of Financial Statements" (1st IAS "Presentation of Financial Statements") and the Fourth directive. There are some essential differences between income statement requirements in these documents. The most detailed information about how the income statement must be presented is offered in 3rd BAS "Income statement".However, most of expenses and revenue items can be found in the Fourth directive. In the Fourth directive, there are even four income statement schemes. 1st IAS "Presentation of Financial Statements" regulates only the most important income statement requirements. There are no items covering extraordinary gains and losses, either. These items have to be presented in income statements formed by the Fourth directive and 3rd BAS "Income statement". [From the publication]
