| Abstract [eng] |
Reflection of true and real picture in financial statements, that is more and more emphasised, commits companies to present elements of financial statements as exactly as possible. As real as possible value of assets is required by the main principles of accounting – financial information for the users has to be presented as real as possible. If assets are evaluated not exactly the consequences can be felt for several periods. Therefore for a company it is important to choose such way of valuation that the real picture of assets is reflected and this way of valuation is the most suitable for the company. The object of Work - ways of valuation of assets in accounting. The goal of Work - the analysis of the records of valuation methods, identify which valuation method is the most popular and best individual small group of property plant and submit proposals to upgrade the current enterprise valuation procedure accounted for. For this purpose the following main tasks are raised:  consider the evaluation of the concept, the main objectives of the valuation of assets and problems;  compare valuation methods of accounting under IFRS and the CPS;  CPS to investigate the consistency of reported asset values, which will help to profile;  compare CPS and suggested practical methods used in the valuation Lithuanian small businesses and the accountants' views on the evaluation of these plants. This work consists of three parts. The theoretical section deals with property assessment, the objectives pursued by the property assessment, and problems encountered in selecting an appropriate valuation method, and analysis of asset valuation methods applied to Lithuanian corporate accounts, which are compared with the proposed IFRS. The second section analyzes the conceptual confusion in property values across the IAC and the valuation of assets at market price. A comparison of results in practical use of corporate accounting valuation methods proposed by the IAC, and the accountants of the company's approach property valuation records. The main material of the thesis is comprised in 59 pages, 9 tables, 17 illustrations and appendix 1. 44 source of literature is used. |
