Vol. 25 (2022)

Buhalterinės apskaitos teorija ir praktika

Accounting Theory and Practice

Published 2022-02-28

Articles

Aleksandra Pečiūrienė

Undergraduate Business Students’ Perceptions of Accounting Practices and Profession

1

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Audrius Masiulevičius

Identification of key qualitative characteristics used to assess the significance of misstatements identified in the financial statements

2

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Daiva Tamulevičienė | Jonas Mackevičius | Ermina Liubinaitė

Peculiarities of the use of indirect costs allocation method, based on the assignment of indirect costs to departments

3

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Diana Bachtijeva

Solving the Terminology Problem of Accounting Manipulations (Earnings Management and Creative Accounting)

4

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Rasa Subačienė | Gintarė Bruzdeilynaitė

Evaluation of Salaries and Their Factors in Lithuania

5

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