Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/104212
Type of publication: research article
Type of publication (PDB): Straipsnis kitose duomenų bazėse / Article in other databases (S4)
Field of Science: Ekonomika / Economics (S004)
Author(s): Jatkūnaitė, Dalia;Martirosianienė, Lina;Stončiuvienė, Neringa
Title: Case study of the accounting policy formation at agricultural holdings in Lithuania
Is part of: Economics and rural development: research papers. , 2006, Vol. 2, N 2
Extent: p. 28-38
Date: 2006
Keywords: Normative theory;Accounting policy formation;Profit;Assets;Liabilities;Accounting methods
Abstract: The article provides a brief overview of the normative and positive accounting in relation to profit increase/decrease. In order to meet the aim of this study - to define the peculiarities of the accounting policy formation at Lithuanian agricultural holdings- descriptive, logical analysis and synthesis, comparison, questioning, and graphical representation methods were employed. The relationship between accounting method application and profit increasing/decreasing accounting policy formation at agricultural holdings is analyzed. The study revealed that a holding with respect to accounting policy formed in relation to profit may choose different accounting methods according to different accounting objects. It follows from the empirical investigation carried out at Lithuanian Agricultural holdings that not all holdings acknowledge the role of the accounting policy and the relevance of its formation. The holdings that form the accounting policy do not look for the most favorable moment for the accounting policy formation. They refer to the normative theory. The empirical study of the tangible, inventory and biological assets, and liabilities with respect to accounting policy formation indicated that most of the Lithuanian agricultural holdings choose the profit increasing accounting policy
Internet: https://www.vdu.lt/cris/bitstream/20.500.12259/104212/1/ISSN2345-0347_2006_V_2_N_2.PG_28-38.pdf
https://hdl.handle.net/20.500.12259/104212
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Economics and rural development 2006, vol. 2, no. 2
Universiteto mokslo publikacijos / University Research Publications

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