Download pdf book by Gediminas Kalčinskas – Free eBooks. Buhalterinės apskaitos pagrindai by Gediminas Kalčinskas Buhalterinės apskaitos pagrindai. Vilnius: Kalčinskas, G. Lecturer at the Department of Finance Engineering, Vilnius Gediminas Technical University. Kalčinskas, Gediminas. Buhalterinės apskaitos pagrindai: [knyga parašyta remiantis norminiais aktais, galiojusiais m. liepos 1 d.] / Gediminas Kalčinskas.

Author: Zolojora Nikokasa
Country: Laos
Language: English (Spanish)
Genre: Photos
Published (Last): 12 November 2014
Pages: 75
PDF File Size: 20.57 Mb
ePub File Size: 5.8 Mb
ISBN: 918-6-56411-129-1
Downloads: 75348
Price: Free* [*Free Regsitration Required]
Uploader: Gulkis

Thus, at that time another term for accounting was required to indicate the preparation of data about the financial status of the company and its activity results based on new criteria and provision of these data in financial statements.


Gediminas Davulis Local taxes in countries of the European Union. Nikulin Statistical analysis of redundant systems with ‘warm’ stand-by units. Lists with This Book. In some cases such deviations might become especially apparent and result in incorrect company reports.

Marija Katinaitė

Current State of Terminology in Lithuania: Breeding of ryegrass and festulolium in Lithuania. Valantiejus, Gediminas Development trends of European Union countries tax systems in the period of global economic crisis yrs. This ratio is recalculated into taxable profit ratio, on which profit tax is based. The reason for this was the fact that the new accounting was essentially distinct from the one existing at that particular moment and familiar to both scientists and people who practiced in its field.


Šarūnas Vaitkus – Vilnius, 65, Lithuania (3 books)

However, as paradoxical as it may be, in scientists from the very same university gediminsa a book discussing truly important and significant issues of accounting theory and practice, www. Nikulin Statistical Analysis of a redundant system with one stand-by unit. Local taxes in Lithuania and foreign countries.

Research journal of economics, business and ICT. If the geediminas system involved a relatively simple money principle for revenue recognition basically, revenue was recognized when the money for the sold goods was receivedthe new accounting system was identical to the western one and adopted special criteria for sales revenue recognition. Mykolo Romerio universiteto Leidybos centras, m.

However, the kxlinskas bookkeeping data is also used to complete other report forms tax returns and statistical statements. London,P Part-time prospectus – Belfast Met 8 Jan – From Information Technology to Joinery, you can be assured that you are learning the right skills and qualifications for the job that you’ve always wanted. Vilnius university, Kaunas Faculty of Humanities.

The corporate social responsibility.

Relativity and Outlook] 1 6. Valantiejus, Gediminas Pre-trial settlement of disputes with pagindai in Lithuania: Therefore, in our opinion, it is inaccurate to say that a separate tax accounting system exists next to bookkeeping. To fill the new statement forms accountants preferred using data about revenue recognized according to the old criteria that were no longer valid and, therefore, misleading.


Nuo liepos 1 d. Financial reports for the years and from a hundred companies were viewed in total. It changed the accounting system substantially as the revenue recognition principles in accounting had been significantly altered compared to the previous system.

Coming back to the concepts of accounting, one can notice that currently both in the scientific jargon and in practical applications several terms are regularly used to describe the same subject, i. Foundation of International Studies.

III international science conference “Knowledge society”. Podviezko Askoldas Use of multiple criteria decision aid methods in case of large amounts of data. Cancer education in Lithuania – ecancer. These two accountings are called bookkeeping and internal accounting. Gediminas Gedimians International importance of euro and the strategy of adoption of euro in Lithuania. Brauers, Willem Karel M.