摘要：In Lithuania, the transition to a market economy required fundamental changes in many areas of business, and this directly influenced accounting development process.The purpose of the article is to present the process of the transformation of accounting in Lithuania since 1990.For that purpose the following methods were used: analysis of academic materials, legislation, filing of information, comparison and summarizing.The background of the accounting system development was the Law on the Principles of Accounting issued in 1992.In 2001 three new laws: the Law on Accounting, the Law on Financial Statements, and the Law on Consolidated Financial, which complied with EU Directives and were the background of accounting regulation in Lithuania, were approved.Since 2004 BAS came into force, and 39 BAS have been issued.The AAA sets Lithuanian standards for accounting.The purpose of the public sector accounting reform was to change over to bookkeeping based on the accumulative principle in the public sector to accomplish trustworthy and objective information.27 PSAFRS have been issued.At the moment Lithuanian accounting systems are regulated at three levels: the first – the Law on Accounting;the second – other laws which regulate preparation of financial statements;the third – BAS or IFRS for private sector and PSAFRS for public sector.
其他摘要：Na Litwie przejście do gospodarki rynkowej wymagało fundamentalnych zmian w wielu obszarach działalności. Ten proces miał bezpośredni wpływ na rozwój rachunkowości. Celem artykułu jest przedstawienie procesu transformacji rachunkowości na Litwie po roku 1
关键词：accounting;accounting system transformation;accounting regulation;Lithuania
其他关键词：rachunkowość;transformacja systemu rachunkowości;regulacja rachunkowości;Litwa
