Research object – the formation of Lithuanian balance sheet and it’s analysis. Research subject – the balance sheet of Lithuanian enterprises. Research aim – to analyse Lithuanian and international laws, to establish the formation of balance-sheet information, to use it for analysis, and to project the balance sheet. Objectives: 1. To explore and describe the regulation of a balance sheet in Lithuania. 2. To describe the international requirements of a balance sheet. 3. To analyse the information of a balance sheet, according to the data of enterprises. 4. To offer a balance sheet project. Research methods – monograph method, statistical and logical analysis, the comparison method, inquiry. While studying international regulation of balance, Lithuanian and other countries authors science works and periodical literature about the structure and analysis of balance, it was analysed a structure of Lithuanian balances. Also it was analysed a balance information based on three concrete enterprises – “Stumbras”, “Anyksciu vynas” and “Alita”. Also according to the experience of the Lithuanian enterprises was given project of Lithuanian balance.

The object of research - the forms of the profit (loss) statements, which are valid in foreign countries and in Lithuania, and their analysis methodics. The purpose of research - to investigate the forms of the profit (loss) statements, which are valid in foreign countries and in Lithuania; to make the suggestions for the profit (loss) statements, which are valid in Lithuania, and their analysis methodics improvement. The tasks of research:  to disclose the principles of the profit (loss) statement formation, to analyse the clasification of the information of the profit (loss) statement, to analyse the formation of the statement;  to analyse the guidelines of the International acconting standarts and the demands of the Fourth directive of the European Union to the profit (loss) statement;  to analyse the reglamentation of the profit (loss) statement in Lithuania;  to analyse the formation and content of the profit (loss) statement which are valid in foreign countries and Lithuania;  to analyse the content of the profit (loss) statements of the subjects of agricultural activity;  to frame the projects of the profit (loss) statements for the non-agricultural enterprises, for the agricultural enterprises and for the farms;  to investigate the methodics of the profit (loss) statement analysis. The methods of research - logical comparable analysis of literature, synthesis, logical abstraction, comparision, graphic, poll, projection and other methods. While studying the... [to full text]