Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/33444
Type of publication: research article
Type of publication (PDB): Straipsnis kitose duomenų bazėse / Article in other databases (S4)
Field of Science: Vadyba / Management (S003)
Author(s): Legenzova, Renata;Gaigalienė, Asta;Vilkaitė, Inesa
Title: Lietuvos įmonių ilgalaikio materialiojo turto apskaitos politikos pasirinkimo analizė
Other Title: Analysis of ppe’s accounting policy choices by Lithuanian companies
Is part of: Taikomoji ekonomika: sisteminiai tyrimai = Applied economics: systematic research. Kaunas : Vytauto Didžiojo universitetas, 2016, T. 10, nr. 2
Extent: p. 59-79
Date: 2016
Keywords: Apskaitos politika;Ilgalaikis materialusis turtas (IMT);Nelistinguojamos įmonės;Accounting policy;Plant and equipment (PPE);Non-listed companies
Abstract: Straipsnyje tiriama Lietuvos nelistinguojamų įmonių ilgalaikio materialiojo turto apskaitos politika ir vertinami jos pasirinkimą lemiantys veiksniai. Tyrimui pritaikytas anketinės apklausos metodas, apklausiant reprezentatyvų skaičių nelistinguojamų Lietuvos įmonių
This paper researches the evidence on the accounting practices of Lithuanian non-listed companies in the area of accounting for PPE, and assesses the factors that influence such choices. To collect information, a survey method has been employed and representative sample of Lithuanian non-listed companies` population surveyed
Internet: https://www.vdu.lt/cris/bitstream/20.500.12259/33444/1/ISSN2335-8742_2016_T_10.N_2.PG_59-79.pdf
https://hdl.handle.net/20.500.12259/33444
https://doi.org/10.7220/AESR.2335.8742.2016.10.2.4
Affiliation(s): Ekonomikos ir vadybos fakultetas
Finansų katedra
Vytauto Didžiojo universitetas
Appears in Collections:Taikomoji ekonomika: sisteminiai tyrimai / Applied Economics: Systematic Research 2016, nr. 10(2)
Universiteto mokslo publikacijos / University Research Publications

Files in This Item:
Show full item record
Export via OAI-PMH Interface in XML Formats
Export to Other Non-XML Formats


CORE Recommender

Page view(s)

164
checked on Jun 6, 2021

Download(s)

199
checked on Jun 6, 2021

Google ScholarTM

Check

Altmetric


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.