15.SFPS "Ieņēmumi no līgumiem ar klientiem"un 16.SFPS "Noma" prasības un to salīdzinājums ar iepriekšējiem SFPS/SGS un LR likumdošanu
Date
2016
Authors
Dābola, Iveta
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Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Maģistra darba temats 15. SFPS “Ieņēmumi no līgumiem ar klientiem” un 16. SFPS “Noma” prasības un to salīdzinājums ar iepriekšējiem SFPS/SGS un LR likumdošanu. Maģistra darba mērķis - balstoties uz 15. SFPS “Ieņēmumi no līgumiem ar klientiem” un 16. SFPS “Noma” standartu prasību izpēti un analīzi, novērtēt Latvijas likumdošanas atbilstību minēto standartu prasībām un sniegt priekšlikumus konkrētu jautājumu risināšanai Latvijas kontekstā. Maģistra darbā izpētīti LR normatīvie regulējumi un starptautiskās vadlīnijas, kā pamats kvalitatīvai FP sastādīšanai. Maģistra darbā autore konstatēja virkni neatbilstību starp LR normatīvajiem regulējumiem un SFPS/SGS, un izstrādāja priekšlikumus to risināšanai.
Master's thesis topic is the 15.IFRS “Revenue from Contracts with Customers” and 16.IFRS “Leases” requirements and their comparison with the previous IAS/IFRS and legislation of the Republic of Latvia. The aim of the Master's thesis based on 15.IFRS “Revenue from Contracts with Customers” and 16.IFRS “Leases” standards requirements research and analysis, assess the conformity of Latvian legislation these standards requirements and to present proposals specific issues in the context of Latvia. Master's thesis is examined Latvian Republic normative regulations and international guidelines on the basis of high-quality financial reporting. Master's thesis, the author found a number of discrepancies between the Latvian Republic normative regulations and IAS/IFRS, and developed proposals to address them.
Master's thesis topic is the 15.IFRS “Revenue from Contracts with Customers” and 16.IFRS “Leases” requirements and their comparison with the previous IAS/IFRS and legislation of the Republic of Latvia. The aim of the Master's thesis based on 15.IFRS “Revenue from Contracts with Customers” and 16.IFRS “Leases” standards requirements research and analysis, assess the conformity of Latvian legislation these standards requirements and to present proposals specific issues in the context of Latvia. Master's thesis is examined Latvian Republic normative regulations and international guidelines on the basis of high-quality financial reporting. Master's thesis, the author found a number of discrepancies between the Latvian Republic normative regulations and IAS/IFRS, and developed proposals to address them.
Description
Keywords
Ekonomika , Starptautiskie finanšu pārskatu standarti , Starptautiskie grāmatvedības standarti , Finanšu pārskats , Ieņēmumi , Noma