Vol. 15 (2014)

Buhalterinės apskaitos teorija ir praktika

Accounting Theory and Practice

Published 2014-04-10

Front Matter

Daiva Tamulevičienė

Editorial Board

1

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Articles

Marta Lapková | Jana Stašová

Recognition of comprehensive income in Slovak companies

8-14

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Inga Bumane

Accounting policy in Latvia – existing main rules and current trends

15-29

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Neringa Stončiuvienė | Danutė Zinkevičienė

Comparative analysis of company performance result financial statements

30-42

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Birutė Gudonytė | Kristina Rudžionienė

The relationship between the financial crisis and the measurement of fair value in financial statements

43-51

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Ieva Vaičiulytė | Kristina Rudžionienė

Peculiarities of enterprise equity and equity accounting

52-62

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Ramunė Budrionytė

The disclosure of information about organization social responsibility in financial statements: benefits and opportunities

63-75

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Inga Karlonaitė | Kristina Rudžionienė

Quality assessment model of environmental information disclosure

76-87

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Vytautė Petraškaitė | Kristina Rudžionienė

The disclosure of corporate social responsibility which is presented in the financial information on the internet

88-100

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Tomas Baležentis | Romualdas Valkauskas

The use of the farm accountancy data network for estimation of the optimal family farm size according to the microeconomic theory

101-112

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Marija Kučinskienė | Regina Jakiūnienė

The system of integrated activities evaluation – possibility for successful business processes management

113-125

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Daiva Tamulevičienė

Responsibility centres in the system of controlling

126-140

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Vilius Savickas | Julija Šarupičiūtė

Factors influencing the target costing process

141-149

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