| Summary: | Research object – the formation of Lithuanian balance sheet and it’s analysis. Research subject – the balance sheet of Lithuanian enterprises. Research aim – to analyse Lithuanian and international laws, to establish the formation of balance-sheet information, to use it for analysis, and to project the balance sheet. Objectives: 1. To explore and describe the regulation of a balance sheet in Lithuania. 2. To describe the international requirements of a balance sheet. 3. To analyse the information of a balance sheet, according to the data of enterprises. 4. To offer a balance sheet project. Research methods – monograph method, statistical and logical analysis, the comparison method, inquiry. While studying international regulation of balance, Lithuanian and other countries authors science works and periodical literature about the structure and analysis of balance, it was analysed a structure of Lithuanian balances. Also it was analysed a balance information based on three concrete enterprises – “Stumbras”, “Anyksciu vynas” and “Alita”. Also according to the experience of the Lithuanian enterprises was given project of Lithuanian balance.
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