, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …

The object of research: International accounting standards. Research aim: After analyzing international accounting … standards use necessity and practical experience in Lithuania foresee the stages of international accounting standards and … reveal standards impact for the accounting policy formation. Objectives: • evaluate international accounting standards …

Since 2010 a number of firms have voluntarily adopted mark-to-market (MTM) accounting for the actuarial gains and … losses associated with their defined benefit pension plans. While pension accounting rules have allowed such a choice since … accounting is driven by a combination of macroeconomic factors (a low interest rate environment), managerial opportunism related …