| Abstract [eng] |
When companies provide information about their financial situation and results for the users of accounting information, we can call it as a type of communication, and a mean of this communication – financial statements – are regulated in many countries, i.e. unified for the purpose to present financial situation of different companies in the same form. Besides, not only each country’s accounting is regulated, but international accounting standards, EU directives are issued, which are applicable not for one country, but internationally. There are three levels of accounting regulation: international, national and company‘s level. Perhaps one of the most important levels – national regulation – is analyzed in this paper. However, while analyzing national accounting regulation, international level couldn‘t be ignored and it‘s influence to national accounting regulation is considered as well. The aim of this work was to create a model of accounting regulation and check it‘s application to Lithuanian conditions, after the analysis of essence, necessity and process of accounting regulation, in accordance with the component parts of this process. Analyzing the necessity questions of accounting regulation, accounting regulation theories, political process of regulation, comparison and interpretation of different foreign authors’ literature were used. Coming through the aim of the work a theoretic accounting regulation model was created, using deductive method. For the presentation of qualitative data and other information a schematism was used. To prove an application of the model, case analysis was used with the data of Lithuania. The accounting regulation model was created, showing relevance between accounting regulation demand and supply, inclusive political and technical process. It allows us better understand the participants of this process and their activities. According to Lithuanian conditions the links settled in the accounting regulation model was proved in practice, application and usefulness of the model was presented, elaborating the model in accordance with Lithuanian circumstances. The paper consists of 70 pages. There are 8 tables and 16 pictures in it. |
