Title Perėjimo prie tarptautinių finansinės atskaitomybės standartų modelis /
Translation of Title Model of transition to international financial reporting standards.
Authors Turčinskienė, Ilona
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Pages 75
Keywords [eng] accounting system ; accounting standard ; IFRS ; effect
Abstract [eng] The problem analysed in Master’s Final Thesis - what is the model of transition to international financial reporting standards (IFRS), evaluating not only formal changes in accounting process, but also effects to the content of accounting information, and the and financial – economic state of company. Empirical research was performed using methods of content analysis (analysing company’s financial responsibility reports), expert valuation, financial analysis, statistical analysis. Results of empirical research reveal that main effects of transition to international financial reporting standards were identified in the case of researched company.
Dissertation Institution Kauno technologijos universitetas.
Type Master thesis
Language Lithuanian
Publication date 2016