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...

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Bibliographic Details
Main Authors: Cernius Gintaras, Birskyte Liucija, Balkevicius Arturas
Format: Article
Language:English
Published: Editura Universităţii „Alexandru Ioan Cuza” din Iaşi / Alexandru Ioan Cuza University of Iasi Publishing house 2016-03-01
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