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Darbe analizuojama ilgalaikio turto apskaita teoriniu aspektu, nagrinejama savivaldybes imones ilgalaikio materialiojo ir nematerialiojo turto apskaita, analizuojami įmones ilgalaikio turto rodikliai. Daugelyje įmonių ilgalaikis turtas sudaro didžiąją dalį turto, daugelis įmonės veiklos rodiklių priklauso nuo ilgalaikio turto naudojimo efektyvumo, jo techninės būklės, nusidėvėjimo-būtina tiksli ir teisinga jo apskaita, nurodant pradinę vertę, apskaičiuotą nusidėvėjimą, atliktą apyvartą per ataskaitinį laikotarpį ir apskaičiuotus likučius metų pabaigai., In most of the companies, fixed assets makes up largest part of depreciation/amortisation costs for all types of assets, therefore it is critical to correctly and accurately account such assets, because even minor drifts or inaccuracies can affect overall performance of the company. Only correct and reliable accounting data can result in a good quality of fixed asset analysis, which is true face of company performance.

Nuo informacijos apie įmonę kokybės ir patikimumo priklauso ūkio subjektų, ūkio šakų ir net ekonominių regionų raida. Svarbiausias informacijos apie įmonės turtą ir veiklos rezultatus šaltinis yra finansinės ataskaitos. Tačiau dėl objektyvių ir subjektyvių veiksnių įtakos bei vidaus priežasčių finansinių ataskaitų informacija gali būti netiksli. Iš objektyvių veiksnių didžiausią įtaką daro infliacija, rinkos konjunktūra. Šie veiksniai, nors ir iškraipo informaciją apie įmonę, bet nesukelia didesnio pavojaus informacijos vartotojams, nes jie yra žinomi, o jų įtaką galima pastebėti ir apskaičiuoti.Kur kas didesnį pavojų kelia subjektyvūs veiksniai ir vidaus priežastys, nes dėl jų įtakos informacija sąmoningai iškraipoma ir parodoma tokia, kokios tikisi informacijos vartotojai. Atskleisti tokius iškraipymus yra labai sunku, nes tai daro labai išsilavinę asmenys, kurie turi nemažą pasirinkimo galimybę, sprendimų priėmimo teisę ir didžiulį visuomenės pasitikėjimą Siekiant nustatyti ekonominės informacijos, pateikiamos įmonės finansinėse ataskaitose, iškraipymo būdus ir galimus šio reiškinio padarinius, straipsnyje tiriama informacija apie Lietuvoje išnagrinėtas baudžiamąsias apgaulingo ir aplaidaus buhalterinės apskaitos tvarkymo bylas, Finansinių nusikaltimų tyrimo tarnybos (FNTT), Lietuvos Respublikos prokuratūros ataskaitos, teismo ekonominės ekspertizės, atliktos Lietuvoje, LR ūkio ministerijos ir Statistikos departamento informacija apie bankrotus, Eeuropos kovos su sukčiavimu tarnybos (OLAF) ataskaita. Taip pat panaudoti užsienio auditorių ir kitų institucijų tyrimų rezultatai. In today's global world, every legal entity is entitled to get a reliable information about other companies if their relationship is based on finance, production, cooperation, trade, etc. Usually, everybody believes that the situation in the company they are interested in will be under constant improvement and will never get worse. However, in the real world, a company's financial status and its performance results for different reasons can fluctuate. In turn, such negative consequences can influence a company's performance and make a negative impact on managers, because investors, creditors and partners hardly tolerate them. Companies experiencing a constant pressure try in permissible ways to depict the company's activity as being stable and reliable. This is done using permissible standards but an inappropriate combination of means which distort the company's performance and financial state. Moreover, sometimes information is mispresented and distorted to such extent that a correct information about the company's assets and activity is impossible. Conscious distortions are most dangerous for legal entities when documents are a fraud, the enterprise's performance and activities undergo distortion too, and registered data presented in financial statements and accountancy do not depict the real situation. The value of a company's assets and liabilities provides good possibilities to cover all the debts owed to creditors and to continue the company's performance. The value of fixed assets can be distorted, if the depreciation was not estimated at all or the calculation was done wrongly. In accountancy, if the depreciation value is presented as being smaller, it means that the cost price decreases and the profit increases. Sometimes, because of the maintenance and reconstruction of the fixed assets, their quality did not improve, or the usage did not prolong; it means that the expenses increase the cost price of the current period. In order to improve the company's image, the value of fixed assets is increased by the amount of incurred expenses. It means that in a certain period of time the profit increases and in other periods decreases without a real ground because of the increased depreciation of assets. There are cases when fixed assets must be adjusted. If this is not done, the information about the company's performance is incorrect. Company's liabilities can be concealed if the classification does not correspond to a true picture, if the invoices and guarantees are not provided, if the real debt value is not given and can increase because of interest or fine. The amount of revenue and expenditure makes an impact on the company's profit, so the company tries to show an increase of revenues and a decrease of expenditure. Consequently, if the company wants to show a decrease of profit, the situation is inverse. The amount of revenues can be distorted by manipulating with the company's transactions. The amount of expenditure is decreased intentionally either directly or indirectly changing the terms of time. Moreover, profit can be distorted too, if transactions with other companies do not depict the real picture; as a result, the price of fixed and current assets is much bigger than the market price. The assets acquired by the third party are sold at the market price, i.e. experiencing great losses. If the financial statements depicting the value of assets which are bought and sold are consolidated, the following step is elimination of transactions from the consolidated financial statements of different enterprises. Using the distorted information about a company, other legal and physical entities make erroneous decisions. Losses due to such decisions made on the basis of distorted financial statements are very big. Very often such distortions lead to bankruptcies. In the period from 1993 to 2007, the value of the companies that underwent or were on the verge of bankruptcy was 6421,42 million Lt and the debt to creditors 9216,80 million Lt.

Regulations and practical problems of accounting of fixed asset were analysed in the present paper; also, suggestions for solving the problems were presented and analysis of fixed asset in the period of three years was carried out on the example of JSC “Mintuva”. Definitions of fixed assets by Lithuanian and foreign authors, its classification’s meaning in accounting and peculiarities were analysed as well. Moreover, present legislations regulating accounting of fixed asset and their major changes were explored. Analysis of dynamics of the structure of fixed asset was carried out. Indexes of enterprise’s fixed asset’s turnover profitability were calculated, factors which had influenced their change were investigated; also, a prognosis of indexes for a period of three years was worked out. Recommendations on improvement of enterprise’s accounting of fixed asset and indexes of its analysis were presented.

Straipsnyje atskleisti Lietuvoje tarybiniu laikotarpiu ir po nepriklausomybės atkūrimo atliktų žemės ūkio apskaitos mokslinių tyrimų rezultatai bei jų įgyvendinimas ir nurodytos spręstinos problemos. Svarbiausi tarybinio laikotarpio tyrimų rezultatai: 1) patobulinta savikainos apskaitos metodika; 2) parengtos apskaitos metodikos ūkio valdymo poreikiams; 3) pasiūlyta, kaip patobulinti pagrindinių priemonių ir fondų apskaitą; 4) patobulintas apskaitos mechanizavimas ir automatizavimas; 5) patobulinta apskaitos dokumentacija; 6) patobulintos ekonominės analizės metodikos. Tuometinėje Lietuvoje buvo įgyvendinti tik kai kurie pasiūlymai. Po nepriklausomybės atkūrimo 1990 m. buvo atlikti tyrimai, siekiant reformuoti apskaitos sistemą rinkos ekonomikos poreikiams. Parengta ir įgyvendinta: 1) naujos finansinės atskaitomybės medžiaga; 2) ūkininko ūkio veiklos apskaitos metodikos; 3) verslo apskaitos standartas Biologinis turtas; 4) nauji žemės ūkio subjektų sąskaitų planai; 5) nauja produkcijos savikainos kalkuliavimo metodika; 6) nauja apskaitos dokumentų ir registrų medžiaga. Atskleistos toliau spręstinas problemos: 1) verslo apskaitos standartų pritaikymas žemės ūkio subjektų veiklos apskaitai; 3) ūkininko ūkio apskaitos supaprastinimas; 4) turto vertinimo tobulinimas; 5) valdymo apskaitos problemų sprendimas; 6) pirminės apskaitos supaprastinimas; 7) kompiuterinės apskaitos tobulinimas ir kt. Raktiniai žodžiai: apskaita; žemės ūkis; moksliniai tyrimai; Lietuvoje. The article discusses the results of scientific research on agricultural accounting performed in Lithuania during the Soviet period and after the restoration of independence as well as their implementation and identified problems to be resolved. The most important results of research performed during the Soviet period are the following: 1) improved methodology of calculating production costs; 2) prepared accounting methodology for farm management; 3) recommendations were formulated on how to improve accounting of main equipment and funds; 4) accounting mechanism improved and automated; 5) improved accounting documentation; 6) improved economic analysis methodologies. At the time, only some of these suggestions were implemented in Lithuania. After the restoration of independence in 1990, research projects were carried out in order to reform accounting system for the purposes of market economy. [Researchers] prepared and implemented: 1) material of new financial accounting; 2) methodologies of accounting farmers’ household activities; 3) business accounting standard Biological assets; 4) new invoice plans of agricultural subjects; 5) new methodology of calculating production costs; 6) new accounting documents and registries material. Researchers identified further problems to be resolved: 1) application of business accounting standards to account activities of agricultural subjects; 3) simplification of farmer’s household accounting; 4) improvement in property valuation; 5) resolution of management accounting problems; 6) simplification of primary accounting.