Harmonization of Accounting Practices: The Case of Accounting for PPE in Lithuanian Non-Listed Companies

@inproceedings{Legenzova2016HarmonizationOA,
  title={Harmonization of Accounting Practices: The Case of Accounting for PPE in Lithuanian Non-Listed Companies},
  author={Renata Legenzova and Asta Gaigalienė and Inesa Vilkaitė},
  year={2016}
}
Accounting harmonization is aimed enhance accounting and information disclosure comparability across and within the countries and by decreasing de jure and de facto variations of such practices and disclosures. Non-listed companies comprising more than 90% of all the companies in Lithuania and the EU receive very little attention in accounting harmonization related research – such research primarily address issues related to IFRS adoption in listed companies. This paper is aimed to gather the… CONTINUE READING