Nagrinėjama tema yra aktuali nes, dauguma Lietuvos įstatymų, reglamentuojančių apskaitą ir jos procesus yra nukreipti į mokestinį aspektą – mokesčių prievolės atsiradimą, nebuvimą, apskaičiavimą, o verslo apskaitos standartai nurodo gaires, skatina vertinti ne tik realiai patirtas sąnaudas bei uždirbtas pajamas, bet ir kitas operacijas, įvykius, kurie gali nulemti įmonės veiklą ir jos ateitį. Vykdant apskaitą Lietuvos Respublikoje ūkio subjektai privalo laikytis teisės aktų, reglamentuojančių apskaitą, tarp jų ir verslo apskaitos standartų. Apskaitos specialistai vesdami apskaitą dažnai susiduria su skirtumais tarp pelno mokesčio įstatymo ir verslo apskaitos standartų, tai didina jų darbo apimtis bei ūkio subjektų apskaitos kaštus, beto gali lemti finansinių ataskaitų iškraipymą. Tyrimo tikslas – tyrimas atliekamas siekiant išanalizuoti pagrindinius skirtumus bei nesutapimus tarp pelno mokesčio įstatymo bei verslo apskaitos standartų. Tyrimo metodai – mokslinių straipsnių, skirtingų literatūros šaltinių palyginamoji analizė, dokumentų analizė, statistinių duomenų analizė bei teisės aktų analizė. Atlikus išsamią palyginamąją analizę ir išnagrinėjus skirtumus tarp VAS bei PMĮ galime teigti, kad išsikelta hipotezė pasitvirtino. Skirtumai tarp LR PMĮ bei VAS lemia apskaitos kaštų didėjimą. Atliktas tyrimas patvirtino, kad finansinę apskaitą ir mokesčių apskaičiavimą reglamentuojantys aktai nėra tarpusavyje suderinti, o tai turi įtakos finansinių ataskaitų teisingumui. Magistro... [toliau žr. visą tekstą] / The present topic is relevant because the majority of Lithuanian laws, regulations and accounting processes are focused only on the tax issue - the presence and absence of the tax liability and the correct calculation. Other than the legislation of accounting in Lithuania, Business Accounting Standards provides guidance, induces that actual costs incurred and earned income should be taken into consideration, which are the main objectives which reflects business and its future. Entities which have business in Lithuania must comply with the law governing the accounts, including Business Accounting Standards. Accounting professionals often faces with the differences between the Lithuanian income tax law and Business Accounting Standards, which increases their cost of accounting procedures and reduces the optimization of time spent for the accounting. Furthermore, these discrepancies also lead to possible corruption of the financial statements. The main objective is to analyze the main differences and discrepancies between the Lithuanian income tax law and Business Accounting Standards. Research methods - scientific articles and various comparative literature analysis, document analysis, statistical analysis and legislative analysis. After careful comparative analysis of the differences between the Lithuanian income tax law and Business Accounting Standards, we can conclude that hypothesis was confirmed as an investigation confirmed that governing legislations are not... [to full text]

Because of the public and environmental interaction's ascensional problems it encouraged to develop environment policy and evolve different shapes since the year dot up till today. Obviously, the policy's development is not the finite process. The main subjects are introducing at work by encouraging to implement environment policy in Lithuania. The Law environmental formulation is the most analysing in Lithuania. Environment policy development is under review since restoring Lithuania's Independence since 1918-1940. Also since 1940 when Lithuania became Soviet Union. Since 1990 after Lithuania restored political Independence there were analysing environmental policy development. Especially juristics and institutional changes in environmental of policy. The policy development was more under consideration after Lithuania joined with most of the international deed of liberty requirements realization and by integrating to the European Union. There is a special department for financial implement in environment policy for implementation of discussion. Especially developing European Union's financial source of consequence. In pursuance to anticipate the environment policy tendencies and perspectives of development there are European Union’s directives’ (for which were negotiated requirements periods for realization) analysis in details, Long-Term Development Strategy of the State and National Strategy for Sustainable Development for the reaching the goals. Environment policy's... [to full text]

Basic concepts: environmental protection, legal regulation, sustainable development, protection of water and air quality, waste management, financing of environmental protection, transposition and implementation of legislation. The aim of the thesis is to determine and look into the influence of the EU environmental policy on the formation of Lithuania’s environmental policy. To this end, the analysis of EU environmental policy documents and directives has been carried out, and their transposition and implementation in Lithuania’s environmental policy have been considered. Focus has also been placed on the financing of the EU environmental policy and absorption of EU assistance in Lithuania. An expert survey has been carried out to attain this objective. The object of the thesis is the process of implementation of the EU environmental policy and its legal norms in Lithuania. The thesis raises a hypothesis that the implementation of the EU environmental policy in Lithuania depends on the competence of Lithuania’s management authorities and EU financial assistance, as the failure to absorb it indicates an inadequate level of development and efficiency of Lithuania’s environmental policy. The research performed in the thesis has supported the hypothesis. The present master’s thesis consists of three sections. The first section of the thesis analyses EU environmental programmes and their impact on the development of the EU environmental policy and presents the legal regulation of... [to full text]