{"id":3081,"date":"2024-01-22T11:49:13","date_gmt":"2024-01-22T11:49:13","guid":{"rendered":"http:\/\/draccounting.lt\/?p=3081"},"modified":"2024-01-22T12:28:07","modified_gmt":"2024-01-22T12:28:07","slug":"mb-finansines-ataskaitos-ka-butina-zinoti","status":"publish","type":"post","link":"https:\/\/draccounting.lt\/en\/mb-finansines-ataskaitos-ka-butina-zinoti\/","title":{"rendered":"MB finansin\u0117s ataskaitos – k\u0105 b\u016btina \u017einoti"},"content":{"rendered":"

Ma\u017eosios Bendrijos finansin\u0117s ataskaitos – k\u0105 b\u016btina \u017einoti. Apie visk\u0105 ai\u0161kiai ir strukt\u016brizuotai \u0161iame \u012fra\u0161e.<\/p>\n\n\n\n

Vis\u0173 pirma labai svarbu \u017einoti, jog Ma\u017eosios Bendrijos finansin\u0119 apskait\u0105, jos organizavim\u0105 bei tvarkym\u0105 nustato Lietuvos Respublikos finansin\u0117s apskaitos \u012fstatymas ir Lietuvos Respublikos \u012fmoni\u0173 atskaitomyb\u0117s \u012fstatymas.<\/p>\n\n\n\n

Finansines ataskaitas  gali teikti juridinio asmens vadovas ar \u012fgaliotas asmuo. Ma\u017e\u0173j\u0173 bendrij\u0173 buhalterin\u0117s apskaitos<\/a> ir finansini\u0173 ataskait\u0173 rinkinio sud\u0117ties, turinio ir sudarymo reikalavimus nustato 38-asis verslo apskaitos standartas.  Pagal \u0161\u012f standart\u0105 MB turi teis\u0119 pasirinkti, ar sudarydamos finansines ataskaitas vadovausis tik 38-ojo apskaitos standarto nuostatomis ar  visais kitais verslo apskaitos standartais.<\/p>\n\n\n\n

Ma\u017eosios bendrijos finansines ataskaitas turi pasira\u0161yti MB vadovas ir vyr. buhalteris. Jei u\u017e bendrijos apskait\u0105 yra atsakingas bendrijos vadovas, jis pasira\u0161o u\u017e abi pareigybes.<\/p>\n\n\n\n

Jei pasirinkote taikyti 38-\u0105j\u012f verslo apskaitos standart\u0105 \u201eNeribotos civilin\u0117s atsakomyb\u0117s juridini\u0173 asmen\u0173 ir ma\u017e\u0173j\u0173 bendrij\u0173 buhalterin\u0117 apskaita ir finansin\u0117s ataskaitos” tai finansini\u0173 ataskait\u0173 rinkin\u012f sudaro:<\/p>\n\n\n\n

balansas<\/strong><\/p>\n\n\n\n

pelno (nuostoli\u0173) ataskaita<\/strong><\/p>\n\n\n\n

ai\u0161kinamasis ra\u0161tas<\/strong><\/p>\n\n\n\n

Visus verslo apskaitos standartus taikyti pasirinkusios Ma\u017eosios Bendrijos finansin\u012f rinkin\u012f sudaro:<\/p>\n\n\n\n

sutrumpintas balansas<\/strong><\/p>\n\n\n\n

pelno (nuostoli\u0173) ataskaita<\/strong><\/p>\n\n\n\n

ai\u0161kinamasis ra\u0161tas<\/strong><\/p>\n\n\n\n

K\u0105 b\u016btina  \u017einoti sudarant finansines ataskaitas tik pagal 38 verslo apskaitos standart\u0105?<\/strong><\/h3>\n\n\n\n

\u0160is standartas neturi reik\u0161ming\u0173 skirtum\u0173 su pelno mokes\u010dio \u012fstatymu d\u0117l pajam\u0173 ir s\u0105naud\u0173 pripa\u017einimo. <\/p>\n\n\n\n

\u017demiau pateikiami svarbiausi skirtumai, tarp 38 VAS ir kit\u0173 VAS pagal kuriuos sudaromos finansin\u0117s ataskaitos.<\/p>\n\n\n\n

  • Nereikia \u012fvertinti turto, \u012fsipareigojim\u0173, pajam\u0173, s\u0105naud\u0173 tikr\u0105ja verte.<\/li>
  • Apskaitoje nereikia registruoti bet kokio turto nuvert\u0117jimo.<\/li>
  • Negalima perkainoti ilgalaikio materialiojo turto.<\/li>
  • Nereikia sudaryti atid\u0117jini\u0173.<\/li>
  • Nereikia skai\u010diuoti atid\u0117tojo pelno mokes\u010dio.<\/li>
  • Klaidos taisomos tik perspektyviai, nepriklausomai nuo j\u0173 reik\u0161mingumo ir pob\u016bd\u017eio. Net d\u0117l reik\u0161mingos klaidos visi taisymai atliekami perspektyviai, o jei \u0161i klaida \u012ftakojo mokes\u010dius, patikslinamos pra\u0117jusi\u0173 period\u0173 mokestin\u0117s deklaracijos, tikslinimo rezultat\u0105 parodant ataskaitiniuose metuose.<\/li>
  • Ilgalaikis materialus turtas laikomas pardavimui niekada nei\u0161keliamas \u012f atsargas<\/li>
  • Nei\u0161skiriamas investicinis turtas<\/li>
  • Tik reik\u0161mingos pal\u016bkanos pripa\u017e\u012fstamos kaupimo principu, t.y. \u012fskaitomos \u012f finansinio turto vert\u0119<\/li>
  • Dotacija apskaitoje registruojama tik kada yra fakti\u0161kai gauta.<\/li><\/ul>\n\n\n\n

    Svarbu pamin\u0117ti, kad jeigu Ma\u017eoji Bendrija pasirinko sudaryti finansines ataskaitas pagal 38 VAS ir nusprend\u0117 finansin\u0117se ataskaitose parodyti atid\u0117t\u0105 pelno mokest\u012f, tai b\u016bt\u0173 vertinama kaip 38 VAS pa\u017eeidimas. MB tur\u0117t\u0173 pasirinkti arba taikyti visus VAS arba panaikinti atid\u0117to pelno mokes\u010dio skai\u010diavim\u0105. Pana\u0161u kad viskas kas susij\u0119 su finansin\u0117mis atsakaitomis ir buhaltetin\u0117s apskaitos vedimu bei tvarkym\u0173, Lietuvoje yra gan\u0117tinai painu. Tod\u0117l nuo\u0161ird\u017eiai rekomenduojame kreiptis \u012f patyrus\u012f buhalter\u012f kad neb\u016bt\u0173 klaid\u0173. <\/p>\n\n\n\n

    Kas turi b\u016bti MB ai\u0161kinamajame ra\u0161te  pagal 38 VAS<\/strong><\/h3>\n\n\n\n
    • \u012emon\u0117s pavadinimas, teisin\u0117 forma, kodas, adresas, \u012fregistravimo data, veiklos laikotarpis, jeigu jis yra ribotas, filial\u0173 ir atstovybi\u0173 skai\u010dius;<\/li>
    • Trumpas veiklos apib\u016bdinimas;<\/li>
    • Vidutinis darbuotoj\u0173 skai\u010dius;<\/li>
    • informacija, kad apskaita tvarkoma pagal 38VAS;<\/li>
    • Informacija apie apskaitos politikos keitim\u0105;<\/li>
    • Ma\u017eosios bendrijos nari\u0173 \u012fna\u0161\u0173 vert\u0117, gauti, negauti, gr\u0105\u017einti \u012fna\u0161ai;<\/li>
    • Avansu i\u0161mok\u0117ta pelno dalis<\/li>
    • Suteiktos garantijos kitiems asmenims.<\/li><\/ul>\n\n\n\n

      K\u0105 reikia atlikti norint pateikti metines finansines ataskaitas Registr\u0173 Centrui<\/strong><\/h3>\n\n\n\n
      • prisijungti prie Registr\u0173 centro elektronini\u0173 paslaug\u0173 sistemos;  <\/li>
      • pasirinkti atstovaujam\u0105 juridin\u012f asmen\u012f ar u\u017esienio juridinio asmens filial\u0105;<\/li>
      • u\u017epildyti nustatyt\u0105 finansini\u0173 ataskait\u0173 el. formato rinkinio form\u0105;<\/li>
      • pridedamuose dokumentuose \u012fkelti reikalingus dokumentus.<\/li><\/ul>\n\n\n\n

        Jeigu norite b\u016bti ram\u016bs kad J\u016bs\u0173 MB  finansin\u0117s ataskaitos bus tvarkingos ir parengtos laiku, susiekite su mumis ir mes pad\u0117sime Jums i\u0161vengti \u0161io galvos skausmo. <\/p>","protected":false},"excerpt":{"rendered":"

        Ma\u017eosios Bendrijos finansin\u0117s ataskaitos – k\u0105 b\u016btina \u017einoti. Apie visk\u0105 ai\u0161kiai ir strukt\u016brizuotai \u0161iame \u012fra\u0161e. Vis\u0173 pirma labai svarbu \u017einoti, jog Ma\u017eosios Bendrijos finansin\u0119 apskait\u0105, jos organizavim\u0105 bei tvarkym\u0105 nustato Lietuvos Respublikos finansin\u0117s apskaitos \u012fstatymas ir Lietuvos Respublikos \u012fmoni\u0173 atskaitomyb\u0117s…<\/p>","protected":false},"author":1,"featured_media":3083,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-3081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mazosios-bendrijos-apskaita"],"yoast_head":"\nMa\u017eosios Bendrijos finansin\u0117s ataskaitos - k\u0105 b\u016btina \u017einoti. 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