Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/83055
Type of publication: research article
Type of publication (PDB): Straipsnis recenzuojamoje Lietuvos tarptautinės konferencijos medžiagoje / Article in peer-reviewed Lithuanian international conference proceedings (P1e)
Field of Science: Ekonomika / Economics (S004)
Author(s): Zinkevičienė, Danutė
Title: Materialaus turto vertinimo koncepcijų pasirinkimo teorinis pagrindimas
Other Title: Theoretical reasoning of choosing the concepts of tangible asset valuation
Is part of: Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos : septintosios tarptautinės mokslinės konferencijos straipsnių rinkinys. Kaunas : Akademija, 2010, Nr. 1(7) 2010
Extent: p. 251-256
Date: 2010
Keywords: Įsigijimo savikaina;Tikroji vertė;Materialus turtas;Apskaita;Acquisition cost;Fair value;Tangible assets;Accounting
Abstract: Straipsnyje ištirti materialaus turto vertinimo finansinėje ir mokestinėje apskaitoje būdai bei pagrįstos aplinkybės, į kurias turi būti atsižvelgiama pasirenkant šio turto įvertinimo būdus ekonominių pokyčių, konkurencijos bei integracinių procesų kontekste. Nustatyta, kad pasirenkant materialaus turto įvertinimo metodus labai svarbu įvertinti dabarties situaciją ir ateities perspektyvas, turto įvertinimo metodus nuosekliai taikyti visuose apskaitos ciklo etapuose ir siekti, kad apskaita teiktų reikiamą informaciją be pernelyg didelių sąnaudų. Materialaus turto vertinimas finansinėje apskaitoje tikrąja verte pagrįstais būdais sudaro didesnes galimybes dirbti globalioje rinkoje bei išlikti konkurencinėje aplinkoje, nes suteikia informaciją apie įmonės realią ekonominę padėtį
In business companies tangible assets form the major part of the available assets, therefore its assessment may have lasting effects. Under the conditions of modern economic changes, competition and integration, it is important to be able to react promptly to changing consumer needs and provide them with the actual information about a company's economic situation. It is therefore necessary to know the available choice and the essence of validated methods of property assessment in accounting regulations. In summary, regulations and research results show that the choice of ways of assessment is very important for the evaluation of the current situation, as well as future prospects. The assessment methods should be consistently applied in all stages of accounting in order to achieve the result that accounting provides necessary information without undue cost. The choice of the assessment method must meet the company's business conditions and show the economic benefits expected in the future. Although in Lithuania business tangible assets generally mean the acquisition cost, however, it does not always ensure the financial and tax accounting uniformity. Therefore, inevitably there is a need to adjust the accounting data for tax purposes. The assessment of tangible property in financial records by the methods based on the fair value provides better possibilities to work in a global market and survive in competitive environment, because the accounting system is becoming increasingly related with the establishment of company's value
Internet: https://hdl.handle.net/20.500.12259/83055
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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