2009, No. 5, Table of Contents
Žurnalo Archyvas
Published 2018-10-01



How to Cite

Archyvas Žurnalo (2018) “2009, No. 5, Table of Contents”, Buhalterinės apskaitos teorija ir praktika, 00, p. 5. Available at: https://www.journals.vu.lt/BATP/article/view/12622 (Accessed: 27June2022).


Accounting theory and practice

Deimantė Kviklienė, Application of Generally Accepted Accounting Principles in the Baltic States, 7

Kristina Rudžionienė, Changes of evaluation of financial statements‘ elements in Lithuanian accounting regulation of public sector, 15

Kristina Rudžionienė, Inga Pečeliūnienė, Evaluation methods of financial statements‘ elements in Lithuanian accounting regulation of public sector, 25

Kostas Valužis, Sąskaitų korespondencijų reikšmė ir netikslios teisės aktų formuluotės – žala valstybės ir jos piliečiams, 35

Auditing theory and practice

Dalia Daujotaitė, Performance audit in the public sector: theoretical dimension, 47

Rasa Kanapickienė, Fraud risk management in process of internal control , 60

Training of accounting specialists

Giedrė Balkytė, Milda Kvekšienė, Development of professional competencies of Accountancy and Finance study programmes students during the final internship, 67

Gintarė Jakštonytė, Lukas Giriūnas, Evaluation of influence of the accountant’s professional image and prestige on the selection of accounting specialization at universities, 74

Jadvyga Jurevičienė, Vilija Kolaitienė, The role of computerized accounting in the improvement of specialist training, 80

Auksė Makšeckienė, The role of practical work experience in the study process, 87

Romualdas Valkauskas, Training abilities of accounting specialists and economic statistics, 92

Accounting abroad

Mindaugas Laurynaitis, Financial accounting regulation: German perspective, 99

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Please read the Copyright Notice in Journal Policy