Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/78615
Type of publication: research article
Type of publication (PDB): Straipsnis recenzuojamoje Lietuvos konferencijos medžiagoje / Article in peer-reviewed Lithuanian conference proceedings (P1f)
Field of Science: Ekonomika / Economics (S004)
Author(s): Zinkevičienė, Danutė;Rudžionienė, Kristina
Title: Smulkios ir vidutinės įmonės finansinės apskaitos politikos sudėtis
Other Title: The contents of financial accounting policy in small and middle companies
Is part of: Smulkaus ir vidutinio verslo plėtros perspektyvos integracijos į Europos Sąjungą kontekste: mokslinės-praktinės konferencijos pranešimų medžiaga, 2004. Kaunas : Kolpingo kolegija., 2004
Extent: p. 65-68
Date: 2004
Abstract: The goal of the article - to analyse the compulsory elements of financial accounting policy and to present the model of optimal financial accounting policy's contents in small and middle companies. The article analyses definitions of financial accounting policy, its contents, main determinants and its goal, it is given the new definition. Authors argues that the contents of accounting policy should depend on the company, size
Internet: https://hdl.handle.net/20.500.12259/78615
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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