Use this url to cite publication: https://hdl.handle.net/20.500.12259/78523
Research of the Impact of Company’s Size on Financial Accounting Method Choice
Type of publication
Straipsnis kitoje duomenų bazėje / Article in other database (S4)
Author(s)
| Author | Affiliation | |
|---|---|---|
LT | ||
Rudžionienė, Kristina | Vilniaus universitetas | LT |
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)
Date Issued
| Date |
|---|
2004 |
Publisher
Kaunas : Technologija
Extent
p. 14-19
Abstract (en)
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.
Type of document
type::text::journal::journal article::research article
Language
Anglų / English (en)
Coverage Spatial
Lietuva / Lithuania (LT)
ISSN (of the container)
1392-2785
Other Identifier(s)
VDU02-000040294