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Type of publication: conference paper
Type of publication (PDB): Konferencijų tezės nerecenzuojamuose leidiniuose / Conference theses in non-peer-reviewed publications (T2)
Field of Science: Ekonomika / Economics (S004)
Author(s): Stončiuvienė, Neringa;Zinkevičienė, Danutė;Martirosianienė, Lina
Title: Principle Based Agricultural Business Accounting Policy Formation
Is part of: 14th EBES Conference - Barcelona : program and abstract book, October 23-25, 2014, Barcelona, Spain. Istanbul : Teknik Basım Tanıtım Matbaacılık / Eurasia Business and Economics Society
Extent: p. 189
Date: 2014
Keywords: Accounting Policy;Agricultural Business Accounting;Decisions of Investors
ISBN: 9786056400285
Abstract: The scientific problem which this research is dedicated to solve is a goal to prepare a methodology of accounting policy formation of agricultural business subjects which would allow the prepared financial information to best meet the interests of potential investors. The idea of the research has emerged from choosing possibilities provided in the regulations which form the financial accountancy of agricultural business subjects while evaluating the assets, liabilities, revenue and expenses of agricultural business subject and the asymmetry of provided information which occur due to these reasons. The accounting policy of agricultural business subjects must be formed based on agency theory which demands to satisfy the interests of users who employ such information, and signaling theory which emphasizes the reliability of the information. Factors influencing the formation of accounting policy of agricultural business subjects are the following: chosen view towards the accounting policy; the specifics of activities of agricultural business subjects; possibilities to choose from accounting ways and methods given in accounting regulations; the demands of investors in regards to the financial information in order the investors could make correct and timely management and investment decisions. The model, which reflects the inter-relations between factors, which influence the accounting policy formation of the agricultural business subjects, was prepared
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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