Ar grāmatvedību saistītā tiesiskā regulējuma izmaiņas Latvijā no 1990.gada līdz 2013.gadam
Date
2013
Authors
Bumbiere, Andra
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Kad valstī notiek pāreja no vienas ekonomiskas sistēmas uz citu, nepieciešams mainīt tās tiesisko regulējumu, un laika gaitā šie normatīvie akti tiek mainīti un papildināti.
Darba mērķis ir izpētīt galveno normatīvo tiesību aktu izveidi un izmaiņas, kas saistīti ar grāmatvedības kārtošanu un organizāciju Latvijā.
Darbs sastāv no divām nodaļām – pirmajā nodaļā tiek apskatīts konkrēto normatīvo aktu izveides process, otrajā nodaļā tiek apskatītas un analizētas šo aktu izmaiņas noteiktajā laika periodā.
Iegūtie rezultāti liecina, ka, mainoties ekonomiskajai sistēmai Latvijā, tika izveidota attiecīga Latvijas Republikas likumdošana, kas saistīta ar grāmatvedības kārtošanu un organizāciju un tā tiek mainīta un papildināta joprojām.
Kā svarīgākie informācijas avoti tika izmantotas Saeimas sēžu stenogrammas un attiecīgie normatīvie akti.
Atslēgvārdi: grāmatvedība, normatīvie akti, izveide, grozījumi.
When a country is in a transition from one economic system to another, it’s necessary to change the law, and over time these regulations are amended and supplemented. The aim of this work is to study the adoption and changes of the main regulations related to accounting records and organization in Latvia. Work consists of two sections – the first section is addressed to the process of adoption of the main regulations, the second section contains analysis of amendments to those regulations in the given period of time. The results show , that along with the changes in economic system of Latvia, a respective regulations, related to accounting records and organization in Latvian Republic were adopted, and they are still being changed and supplemented. As the most important sources of information, the transcripts of meetings of the parliament and respective laws and regulations were used. Keywords: accounting, regulations, establishment, amendments.
When a country is in a transition from one economic system to another, it’s necessary to change the law, and over time these regulations are amended and supplemented. The aim of this work is to study the adoption and changes of the main regulations related to accounting records and organization in Latvia. Work consists of two sections – the first section is addressed to the process of adoption of the main regulations, the second section contains analysis of amendments to those regulations in the given period of time. The results show , that along with the changes in economic system of Latvia, a respective regulations, related to accounting records and organization in Latvian Republic were adopted, and they are still being changed and supplemented. As the most important sources of information, the transcripts of meetings of the parliament and respective laws and regulations were used. Keywords: accounting, regulations, establishment, amendments.
Description
Keywords
Ekonomika