Kapitalo investicijų apskaitos metodikos įtaka apskaitos informacijos kokybei

Abstract

Straipsnyje remiantis užsienio ir Lietuvos mokslininkų darbais bei apskaitą ir mokesčius Lietuvoje reglamentuojančiais norminiais aktais yra analizuojama kapitalo investicijų apskaitos metodika ir jos įtaka apskaitos informacijos kokybei. Daroma išvada, kad finansuojant kapitalo investicijas iš įmonės pelno teisingiau sudaryti specialų rezervą, nei investicijoms tiesiogiai naudoti nepaskirstytą pelną, nes apribojus pelno panaudojimą kitiems tikslams, įskaitant ir dividendų išmokėjimą, labiau užtikrinamas investicijų finansavimas. Siūloma keisti dabartiniu metu galiojančią tokio rezervo panaudojimo ir panaikinimo apskaitą ir panaudota rezervo kapitalo investicijoms dalimi padidinti įstatinį kapitalą. Tokiu būdu būtų gaunama tikslesnė pelno suma, o apskaitos informacija teisingesnė ir tinkamesnė priimant pagrįstus ir nešališkus sprendimus, susijusius su pelno paskirstymu, ar įmonės ateitimi

Capital investment is highly important in the formation of the capital structure of a business since it is not only a tool for purchasing fixed assets but also the main source of production potential funding. A proper selection and implementation of capital investments requires reliable and accurate accounting information, which is obtained by choosing an appropriate accounting methodology. In their works, scientists have analysed the impact of accounting quality on the investment performance, however the impact of capital investment accounting methods on the quality of accounting information has not been investigated yet. This fact determined the objective of this study: to prepare proposals for improving capital investment accounting methodology pertaining to the quality of accounting information. The performed theoretical comparative analysis of scientific literature, business accounting standards, and Lithuanian tax legislation looked into the concept of capital investment, studied the accounting methods, and revealed their weaknesses. Induction and deduction methods led to a conclusion that where capital investments are financed from the profits of the business, a special reserve should be formed rather than the retained profit being used directly, seeing thai restrictions to the use of profits for other purposes, including dividends, contribute to investment funding. It is proposed to change the current accounting methods applied to the use and with drawal of such reserves and to increase the authorised capital by the amount of the reserve which has been used for capital investment. Furthermore, once the authorised/nominal capital is increased by the used amount of the reserve, the creditors obtain a guarantee that the business has assets that cannot be distributed among the shareholders in the form of dividends