Business Accounting Standards are prepared and approved by the Authority of Audit and Accounting according to the 3th article of the Law of Accounting of the Republic of Lithuania. The Standards are reviewed periodically. New edition of the Standard is published and confirmation is settled each time when a revision or addition of the Standard is made. The last revision was made on June 30, 2008.
1 BAS "Financial statements"
2 BAS "Balance sheet"
3 BAS "Income statement"
4 BAS "Statement of changes in equity"
5 BAS "Cash flow statement"
6 BAS "Explanatory notes"
7 BAS "Changes in accounting policies, accounting estimates and correction of errors"
8 BAS "Equity"
9 BAS "Inventories"
10 BAS "Income"
11 BAS "Expenses"
12 BAS "Non-current tangible assets"
13 BAS "Intangible assets"
14 BAS "Business combinations"
15 BAS "Investments in associates"
16 BAS "Consolidated financial statements and investments in subsidiaries"
17 BAS "Biological assets"
18 BAS "Financial assets and financial liabilities"
19 BAS "Provisions, contingent liabilities and contingent assets, and events after the balance sheet date"
20 BAS "Operating lease, finance lease and loan-for-use"
21 BAS "Grants and subsidies"
22 BAS "Changes in foreign exchange rates"
23 BAS "Impairment of assets"
24 BAS "Income tax"
25 BAS "Construction and other long-term contracts"
26 BAS "Derivative financial instruments"
27 BAS "Concession arrangements"
28 BAS "Liquidation of entities"
29 BAS "Interim financial statements"
30 BAS "Related parties"
31 BAS "Employee's benefit"
33 BAS "Financial statements of financial brokerage firms and management companies"
34 BAS "Segment reporting"
35 BAS "Transformation of entities"
36 BAS "Record keeping and financial reporting of unlimited civil liability legal persons"
37 BAS "Investments in joint ventures"
41 BAS "Splitting up of entities"
