Regulation of Financial Statements of Small Partnerships and Micro-enterprises: Comparative Analysis
EU Directive 2013/34/EU was adopted to reduce the administrative burden on small businesses. By transposing the provisions of the Accounting Directive into Lithuanian legislation: the Law on Financial Accounting, the Law on Corporate Financial Reporting, and the Business Accounting Standards, micro...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Vilnius University Press
2023-02-01
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| Series: | Socialiniai Tyrimai |
| Subjects: | |
| Online Access: | https://zurnalai.vu.lt/social-research/article/view/30065 |