| Title |
Įmonių nuosavo kapitalo ir jo apskaitos ypatumai / |
| Translation of Title |
Peculiarities of enterprise equity and equity accounting. |
| Authors |
Vaičiulytė, Ieva ; Rudžionienė, Kristina |
| DOI |
10.15388/batp.2014.15.5 |
| Full Text |
|
| Is Part of |
Buhalterinės apskaitos teorija ir praktika.. Vilnius : Vilniaus universiteto leidykla. 2014, Nr. 15, p. 52-62.. ISSN 1822-8682. eISSN 2538-8762 |
| Keywords [eng] |
equity ; equity accounting ; enterprise |
| Abstract [eng] |
However, closed share hold company has specificities that might not be adjusted in state enterprise, for example, requirements for share premium, reserve for own shares because the activity of state enterprise is not intended to reach for profit. After the comparison of the 3rd class of a chart of accounts becomes the evidence that closed share holding company and state enterprise have many similarities. However, closed share holding company has far and away more sub accounts to register equity and changes of equity. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2014 |
| CC license |
|
