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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): Zinkevičienė, Danutė;Rudžionienė, Kristina
Title: Research of the Impact of Company’s Size on Financial Accounting Method Choice
Other Title: Įmonės dydžio poveikio finansinės apskaitos metodų pasirinkimui tyrimas
Is part of: Inžinerinė ekonomika. Kaunas : Technologija., 2004, Nr. 3(38)
Extent: p. 14-19
Date: 2004
Keywords: Apskaitos metodo pasirinkimas;Įmonės dydis;Apskaitos politika;Accounting method choice accounting policy;Company’s size;Accounting policy
Abstract: Financial accounting methods – the constituent of company’s accounting policy makes a great impact on financial results and performance. The Law on Accounting (2001) requires the manager of each company to choose accounting policy. Accounting methods choice is very restricted by requirements of laws, but there are some possibilities to choose one among some alternatives accounting method. Here a manager of a company decides which accounting strategy will be used in practice – income decreasing or income increasing. It is very important for the users of accounting information to know what factors determine this accounting method choice
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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