Buhalterinės apskaitos pagrindai. Vilnius: Pačiolis. Jan G Kalčinskas. Kalčinskas, G. Buhalterinės apskaitos pagrindai. Vilnius: Pačiolis. p. Bukevičius J., Burkšaitienė D., Paliulis N., Žaptorius J. () Apskaita vadybininkams. Vilnius: Kalčinskas G. () Buhalterinės apskaitos pagrindai . Vilnius. G. Whittred and I. Zimmer (), in their examination of the debt covenants of public debt issues . 23, No 2, p Kalčinskas, G. Buhalterinės apskaitos pagrindai.

Author: Kagazuru Samuran
Country: Myanmar
Language: English (Spanish)
Genre: Science
Published (Last): 16 July 2018
Pages: 378
PDF File Size: 1.31 Mb
ePub File Size: 16.10 Mb
ISBN: 638-2-97273-736-4
Downloads: 84324
Price: Free* [*Free Regsitration Required]
Uploader: Tauzilkree

Requires that decisions be made about an uncertain future. Despite differences of kakinskas of estimation of financial leverage, the high financial leverage ratio shows that a company frequently uses borrowed equity.

These ratios are broken pgarindai into four categories: The authors of this article investigate depreciation, inventory evaluation methods and the portfolio of these methods choice dependence on company s financial leverage. Return to Book Page.

Alexandrina Wilcox 2 years ago Views: Question 1 Text references.

The reasoning is that increasing reported net income will reduce the probability of technical default. Marcin 90, Poland Beyond any. Recall that the goal of the firm More information. Revolving Line Of Credit Revolving lines of credit are the most. Whereas, LIFO inventory and other depreciation methods are considered complex and expensive, consequently, adoption of these methods increases information production costs.

Meaning, scope and role, a brief study of functional areas of financial management. Leong provide evidence on the use of accounting denominated restrictive covenants in the debt issues of Australian companies. The course is based on high school teachers having contact hours with students from More information. Start display at page:. If such covenants are violated, the debt agreement may impose penalties, such as constraints on dividends or additional borrowing.

The primary difference is that interest paid on income bonds is tax deductible while preferred dividends are not.


A requiring all organizations to be sole proprietorships.

Buhalterinės apskaitos pagrindai by Gediminas Kalčinskas

The findings above do not support the hypothesis that the higher company s financial leverage, the more likely the company s manager is to choose straight-line depreciation and FIFO inventory methods.

Concepts and Skills Accounting Equation. Sigita Budriene marked it as to-read Apr 19, Chapter 7 Income bonds do share some characteristics with preferred stock. Such accounting method choice of Lithuanian companies may be explained by several reasons: Lithuanian and Russian authors analysing accounting policy and determinants of its choice limit themselves to enumeration of these factors making logical assumptions that they should influence company s choice of accounting method.

Subject title in Lithuanian and Finance Management English: Whereas, accounting methods choice is very restricted by requirements of laws. apskaifos

Buhalterinės apskaitos pagrindai

According to the Leverage hypothesis, the more company violates debt agreements the more likely management adopt accounting policies to raise current earnings to prevent, or at least postpone, such violation Press E.

Inventory evaluation method; 2. It is not likely that such situation will change from when in exceptional cases for tax administration purposes companies by the Order of the Head of State Tax Inspectorate were allowed to apply LIFO, weighted average, concrete pargindai or other inventory method, because they would need permission from State Tax Inspectorate and indicate reasons why they want to apply this method.

They found the lending agreements generally did not impose restrictions on the kallinskas of accounting methods. Part b requires you to explain the different approaches.

Zimmerin their examination of the debt covenants of public debt issues expressed in terms of accounting numbers apskaitoe ratios, found that the most commonly used covenant was a debt to asset ratio restriction.

Determinants influencing this choice are generalised in PAT hypotheses. In fact, the main purpose of the positive approach is to develop hypotheses about factors that influence accounting method choice in different companies and to test the validity ,alinskas these hypotheses empirically. In order to investigate impact of company s leverage buhaltterins accounting method choice questionnaire and statistical analysis of empirical evidence were used.


Economic Improvement or Balance Sheet Management? Use this section to learn more about business loans and specific financial products that might be right for your company. While changing tax laws, increasing availability of companies financial accounting data kalinksas more objective data gathering ways than questionnairesfurther research is needed determining influence of company s financial leverage and other economic determinants on the accounting method choice.

Impact of Company s Leverage on Financial Accounting Method Choice – PDF

Independently from company s financial leverage, the most of Lithuanian companies choose income increasing depreciation and inventory methods 3 table.

Having examined the questionnaires about financial accounting data of 55 micro, 52 small, 23 middle and 32 large profit seeking buhslterins and unlimited responsibility legal entities sole proprietorships, limited joint stock companies and joint stock companiesthe following correlation coefficients between depreciation of fixed assets, inventory methods and the portfolio of these methods and determinants of company s financial leverage pagriindai received 2 table.

On the other hand at this moment it is the only way to receive accounting data from small firms in Lithuania. Most of Lithuanian and Russian authors J.

This paper investigates the determinants of the cash holdings of French. Explain the need for and limitations of financial statement More information. Linas Leninas marked it as to-read Mar 21, Assets are generally reported on More information.

The Determinants and the Value of Cash Holdings: The problem is that economic literature presents some methodologies of estimation of financial leverage J.