摘要：In the conditions of economic depression it is very important for each organization to make correct decisions regarding financing and investments, to effectively manage the assets, and to command the timely and correct accounting information that allows reflecting financial results of the organization. The effectiveness of the organization activity is determined by the level of provision with tangible fixed assets and its rational usage in economic processes. The aforementioned accounting is important in the management system of any organization that provides valuable information for the production organizers. The organization managers and specialists must have operative knowledge about tangible fixed assets, its physical condition, depreciation and level of provision. Such knowledge is useful for control of asset’s reception and its turnover, while analyzing its usage effectiveness. (Domeika, 2008). In the organization activity, accounting is becoming the system of registration, grouping and generalization of economic operations expressed in money, which is meant to adopt economical decisions and make financial reports. According to Valanciene, Strumickas (2009), one of the main tools that help to guarantee successful activity of the organization, is flexible accounting system suitable for management of changes and timely informing of management. According to Markovic (2008), the successful companies in the future will be the ones, which are wise enough to harness the full potential of the entire organization in the rapidly changing business environment. Accounting provides data about the results of organization’s activity and money flows, and its information is used to evaluate the organization’s activity, adopt management decisions and predict future perspectives. Such definition stresses the importance of accounting for economical processes. The success of each organization – personal enterprise, major international organization or public institution, depends on the accounting conceptions and practical skills (Vecerskiene, Valanciene, Boguslauskas, 2008). Therefore accounting needs scientific researches, results of which would help to form the legislation basis and methods of accounting, to correct and develop accounting standards, to form accounting systems of companies’ management, and to investigate the cases of their practical implementation. The practical accounting problems of long-term tangible result need scientific researches, while scientific researches require practical results. This helps to transfer accounting to another qualitative level and render knowledge for future practicians. The conditions of knowledge economy have determined global changes, which are changing the nature of organization’s (Valanciene & Gimzauskiene, 2007). The real competitive advantage of the organization is made from the combination of several factors: knowledge, skills, technologies, work methods and information (Boguslaukas & Kvedaraviciene, 2009). In order to prepare correct and accurate financial and tax reports, the method of united configuration accounting of tangible fixed assets (TFA) is needed, which would help to coordinate the provisions of Business Accounting Standards (BAS) and requirements of Law on Corporate Income Tax (LCIT), and which are needed for the preparation of an accurate and correct financial and tax report. The article reveals the significance of the selection of accounting methodology of tangible fixed assets for the reflection of organization’s financial results, analyzes variety of TFA methods, statutory standards of accounting of tangible fixed assets and problems of their compatibility, reveals the influence of discrepancies in the accounting methods of depreciation of tangible fixed assets on the organization’s activity results, and presents the research results on the application of TFA methods in the Lithuanian organizations.
其他摘要：In the conditions of economic depression it is very important for each organization to make correct decisions regarding financing and investments, to effectively manage the assets, and to command the timely and correct accounting information that allows reflecting financial results of the organization. The effectiveness of the organization activity is determined by the level of provision with tangible fixed assets and its rational usage in economic processes. The aforementioned accounting is important in the management system of any organization that provides valuable information for the production organizers. The organization managers and specialists must have operative knowledge about tangible fixed assets, its physical condition, depreciation and level of provision. Such knowledge is useful for control of asset’s reception and its turnover, while analyzing its usage effectiveness. (Domeika, 2008). In the organization activity, accounting is becoming the system of registration, grouping and generalization of economic operations expressed in money, which is meant to adopt economical decisions and make financial reports. According to Valanciene, Strumickas (2009), one of the main tools that help to guarantee successful activity of the organization, is flexible accounting system suitable for management of changes and timely informing of management. According to Markovic (2008), the successful companies in the future will be the ones, which are wise enough to harness the full potential of the entire organization in the rapidly changing business environment. Accounting provides data about the results of organization’s activity and money flows, and its information is used to evaluate the organization’s activity, adopt management decisions and predict future perspectives. Such definition stresses the importance of accounting for economical processes. The success of each organization – personal enterprise, major international organization or public institution, depends on the accounting conceptions and practical skills (Vecerskiene, Valanciene, Boguslauskas, 2008). Therefore accounting needs scientific researches, results of which would help to form the legislation basis and methods of accounting, to correct and develop accounting standards, to form accounting systems of companies’ management, and to investigate the cases of their practical implementation. The practical accounting problems of long-term tangible result need scientific researches, while scientific researches require practical results. This helps to transfer accounting to another qualitative level and render knowledge for future practicians. The conditions of knowledge economy have determined global changes, which are changing the nature of organization’s (Valanciene & Gimzauskiene, 2007). The real competitive advantage of the organization is made from the combination of several factors: knowledge, skills, technologies, work methods and information (Boguslaukas & Kvedaraviciene, 2009). In order to prepare correct and accurate financial and tax reports, the method of united configuration accounting of tangible fixed assets (TFA) is needed, which would help to coordinate the provisions of Business Accounting Standards (BAS) and requirements of Law on Corporate Income Tax (LCIT), and which are needed for the preparation of an accurate and correct financial and tax report. The article reveals the significance of the selection of accounting methodology of tangible fixed assets for the reflection of organization’s financial results, analyzes variety of TFA methods, statutory standards of accounting of tangible fixed assets and problems of their compatibility, reveals the influence of discrepancies in the accounting methods of depreciation of tangible fixed assets on the organization’s activity results, and presents the research results on the application of TFA methods in the Lithuanian organizations.
关键词：accounting;tangible fixed assets;depreciation of tangible fixed assets;accounting methods of depreciation;accounting methodology of depreciation of tangible fixed assets.
其他关键词：accounting;tangible fixed assets;depreciation of tangible fixed assets;accounting methods of depreciation;accounting methodology of depreciation of tangible fixed assets.
