Lietuvos buhalterinės apskaitos sistema: praeitis, dabartis, perspektyvos

LTMonografijoje nagrinėjama Lietuvos buhalterinės apskaitos sistemos raida, išskiriami šie raidos etapai: 1) buhalterinės apskaitos ištakos Lietuvos Didžiosios Kunigaikštystės laikotarpiu (1251-1795); 2) buhalterinės apskaitos būklė carinės Rusijos okupuotoje Lietuvos teritorijoje (1975-1914) ir Pirmojo pasaulinio karo metais (1914-1918); 3) buhalterinės apskaitos būklė ir reglamentavimas tarpukario Lietuvoje (1918-1940) ir Antrojo pasaulinio karo metais; 4) buhalterinės apskaitos organizavimas ir reglamentavimas sovietinės okupacijos laikotarpiu (1944-1990); 5) Lietuvos buhalterinės apskaitos būklė ir jos pertvarkymo problemos per pirmąjį nepriklausomybės atkūrimo dešimtmetį (1990-2000); 6) Lietuvos buhalterinės apskaitos sistemos integracija į Europos apskaitos sistemą (2001-2015); 7) 2016-ieji - naujo Lietuvos buhalterinės apskaitos sistemos raidos etapo pradžia. Kiekviename etape nagrinėjami reikalavimai buhalterinei apskaitai, aptariami svarbiausi teisės aktai, buhalterinės apskaitos sistemos elementai, jų pokyčiai. Monografijoje taip pat tiriamos valdymo apskaitos ir praktikos problemos, vertinama viešojo sektoriaus buhalterinės apskaitos būklė, nagrinėjama mokesčių sistema ir jos apskaitos problemos, analizuojamos buhalterinės apskaitos organizacinės, mokslinės ir metodinės problemos. Nagrinėjamos buhalterinės apskaitos sistemos tobulinimo kryptys. [Anotacija knygoje]Reikšminiai žodžiai: Buhalterinė apskaita; Accounting.

ENThe monograph investigates the most important issues of accounting from the Grand Duchy of Lithuania to the present day. It is comprised of eleven sections: 1) Accounting as an economic information registration, grouping and summarizing system. 2) Origins of accounting in Lithuania and the influence of other countries on its development. 3) Condition and regulation of accounting during the inter-war period (1918- 1940) and World War II in Lithuania. 4) Accounting organization and regulation during the Soviet period in Lithuania (1944-1990). 5) Status of Lithuanian accounting and its transformation problems in the first decade of the restoration of independence (1990-2000). 6) Integration of the Lithuanian accounting system into the European accounting system (2001-2015). 7) Investigation of the problems of the theory and practice of management accounting. 8) Status and problems of public sector accounting. 9) Tax system and the analysis of its accounting problems. 10) Organizational, methodological and academic problems of accounting. 11) Important accounting system development trends.In the process of analysis of the theoretical issues of accounting as an economic information registration, grouping and summarizing system three elements were distinguished: 1) accounting theory, 2) accounting practice, 3) accounting regulation. The monograph describes the significance and the main features of the elements which constitute the accounting system. The types of accounting take an important place in the monograph, too. It singles out three types of accounting: financial, management, and tax accounting. The monograph formulates a statement that financial accounting cannot be equated to the general accounting system as financial accounting is an element of the general accounting system. It proposes the following definition of financial accounting: financial accounting is an economic information registration, grouping and summarizing system defined by international and national regulations designed to create a set of financial statements and to provide information about the company’s financial condition, activity results and cash flows for internal and external accounting information users. For tax accounting as an independent accounting type the following definition was proposed: tax accounting is information on a tax collection, grouping and summarizing system, which is strictly regulated by national legislation and defined by strictly established forms of statements and submission terms for the purpose of collection, analysis and evaluation of information on public taxes.A definition of management accounting provided in the Accounting Law of the Republic of Lithuania was revised: management accounting is an information registration, grouping and summarizing system provided in the established forms of statements and regulated by the company’s managers for the purpose of management, control, decision-making and forecast of the company’s business prospects. [...]. [From the publication]