Objektas - ilgalaikio materialiojo turto finansinės apskaitos ir apskaitos pelno mokesčiui apskaičiuoti neatitikimų tikslingumas bei apskaitymas. Darbo tikslas - išnagrinėjus neatitikimus tarp ilgalaikio materialiojo turto finansinės apskaitos ir apskaitos pelno mokesčio apskaičiavimo tikslams, pasiūlyti tam tikrų neatitikimų mažinimo arba net panaikinimo apskaitos modelius bei sukurti ilgalaikio materialiojo turto apskaitos metodiką patogią tiek finansinės apskaitos, tiek apskaitos pelno mokesčio apskaičiavimui tikslams. Darbo uždaviniai – a) išskirti ilgalaikio materialiojo turto finansinės apskaitos ir apskaitos pelno mokesčiui apskaičiuoti neatitikimus; b) pasiūlyti ilgalaikio materialiojo turto apskaitos metodologinių neatitikimų apskaitymo būdą; c) sąlyginių duomenų pagalba įvertinti ilgalaikio materialiojo turto apskaitos metodologinių neatitikimų tikslingumą. Darbo apimtis – 73 puslapiai aiškinamosios dalies ir 10 puslapių skirta priedams. Darbe yra 33 lentelės, 20 paveikslų, 4 priedai. / Aim of the work – after analysis the inadequacies of the tangible asset financial accounting to the accounting to calculate corporate income tax to offer some accounting ways to cut these inadequacies down or even annul them and to found the convenient methods for the tangible asset financial accounting as well as for the accounting to calculate corporate income tax. In order to achieve the aim of the work the following tasks were raised: a) to pick out the inadequacies of the tangible asset financial accounting to the accounting to calculate corporate income tax; b) to propose the accounting method for the tangible asset financial accounting as well as for the accounting to calculate corporate income tax; c) with the aid of the conditional data to appraise the expediency of the inadequacies of the tangible asset financial accounting to the accounting to calculate corporate income tax. Methods of the study – sistematic, logical and comparable analysis of scientific publications, methodical literature and normative acts, questionnaire inquest, generalization. After review of the scientific publications, methodical literature, normative documents of the Republic of Lithuania and international normative documents regulating the accounting of the tangible asset, theoretical and conditional data analysis of the problem was carried out the suggestions for the inadequacies of the tangible asset financial accounting to the accounting to calculate corporate income tax accounting... [to full text]
| Identifer | oai:union.ndltd.org:LABT_ETD/oai:elaba.lt:LT-eLABa-0001:E.02~2006~D_20131115_094044-24510 |
| Date | 15 November 2013 |
| Creators | Šliterienė, Rita |
| Contributors | Stončiuvienė, Neringa, Jatkūnaitė, Dalia, Vilnius University |
| Publisher | Lithuanian Academic Libraries Network (LABT), Vilnius University |
| Source Sets | Lithuanian ETD submission system |
| Language | Lithuanian |
| Detected Language | English |
| Type | Master thesis |
| Format | application/pdf |
| Source | http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20131115_094044-24510 |
| Rights | Unrestricted |
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