Influence of Rules for Computing Corporate Income Tax on the Accuracy of Financial Statements of Lithuanian Companies
Companies in Lithuania have to follow Business Accounting Standards (BAS) when preparing their financial statements. Recording financial transactions according to BAS ensures that the information a company shares with potential lenders and investors gives a true and fair view of its business situati...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Editura Universităţii „Alexandru Ioan Cuza” din Iaşi / Alexandru Ioan Cuza University of Iasi Publishing house
2016-03-01
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Series: | Scientific Annals of Economics and Business |
Subjects: | |
Online Access: | http://www.degruyter.com/view/j/saeb.2016.63.issue-1/saeb-2016-0105/saeb-2016-0105.xml?format=INT |