Title |
Tikrosios vertės nustatymo ir atskleidimo pagal tarptautinius finansinės atskaitomybės standartus tyrimas / |
Translation of Title |
Research of fair value measurement and disclosure according to international financial reporting standards. |
Authors |
Lukošiūtė, Daiva |
Full Text |
|
Pages |
72 |
Keywords [eng] |
fair value ; IFRS ; accounting |
Abstract [eng] |
The global economic integration and globalization, the growing importance of international investments, inevitably makes an impact to have commonly understandable accounting rules. The difference of accounting information narrows the ability to compare the financial results of the companies. The implementation of international financial reporting standards allows submit financial numbers that everyone can understand and to compare, as well thus promotes the economic integrity of the company. |
Dissertation Institution |
Kauno technologijos universitetas. |
Type |
Master thesis |
Language |
Lithuanian |
Publication date |
2017 |