| Abstract [eng] |
Relevance of the topic. The main source of information for assessing a company's financial condition is a set of financial statements and the report said its main goal - balance. This is like the cornerstone of the company to attract new investors, partners and customers. Since balance is one of the most important elements of the accounting system, it is at all times and in all countries receive much attention. To that end, in order to assess the companies' financial condition, with refereces to the balance sheet data, are developed and revised the standards international and national level, are created various methods and evaluation criteria. However, both, and any set of financial statements, as well as one of its components, ie balance, there is not enough information. Since the successful functioning of the market economy only when it possesses a comprehensive information, so reports should be improved. The object of research - the balance sheet. The aim - to highlight the aspects of making the balance sheet and its improvement opportunities. Working to achieve the following tasks: 1. To reveal the essence of the balance and its formation theoretical aspects; 2. Compare the balance of the agreement. 3. Compare Lithuanian balance form for the selected sample of foreign balances forms. 4. Explore the historical experience of Lithuanian businesses through the balance sheets. 5. Provide balance sheets development opportunities and an improved balance model. Structure. The work consists of three main parts. The first part presents the concept of balance and is characterized by its regulation of both international and national level. Also in this part shall be disclosed balance sheet information theoretical aspects of formation, and reviewing some of the balance sheet improvement. The second part looks at how an IAS of Financial Statements, 4 th Council Directive correspond to the 2nd IAC "Balance Sheet", highlighting key differences in these regulations. The third model in Lithuanian compared to the balance sheet format with a sample of the balance of foreign forms, distinguished balance improvement opportunities, based on selected foreign countries and the Lithuanian historical experiences and summarized the results, the improved balance model. Main results. After the Lithuanian and foreign authors, the concept of balance analysis, formed the balance of the synthesis is introduced. The comparison of the most basic requirements of national regulations establishing the balance with what the demands of international regulations, it was found that the requirements of international regulations are broadly reflected in national regulations. According to sponsors of the proposals, regulations, practices of selected foreign and Lithuanian historical experience, consisting of an improved balance sheet profile, which can be applied to today's Lithuanian law. It was found that the most significant additional information not in the form of balance in the current model is built on information assets, overdue customer debts to suppliers in accordance with payment terms and other doubtful debts, as well as receive and pay bills. |
