The Rules On Mandatory Applicable Latvian Accounting Standards And Procedures For The Preparation Of The Cash Flow Statement And Statement Of Changes In Equity For
Original Language Title: Noteikumi par obligāti piemērojamiem Latvijas grāmatvedības standartiem un kārtību, kādā sagatavojami naudas plūsmas pārskati un pašu kapitāla izmaiņu pārskati
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Cabinet of Ministers Regulations No. 728 in 2004 (august 24. No 5. § 50) the provisions concerning the compulsory applicable Latvian accounting standards and procedures for the preparation of the cash flow statement and statement of changes in equity issued in accordance with the law "on accounting" in article 15, first subparagraph, the law "On the annual accounts of undertakings ' in article 4 second subparagraph," and the law on consolidated annual accounts "14. the third paragraph of article 1 the provisions applicable mandatory Latvian accounting standards relating to merchant the company or companies,-law "Of the annual accounts" or "law on consolidated annual accounts" entities (hereinafter referred to as the company), and of the arrangements should be made to the law "on the annual accounts of companies ' set cash flow statement and statement of changes in equity, as well as the law on consolidated annual accounts" consolidated cash flow statement and statement of changes in equity. 2. To acknowledge and assess the financial statements and the consolidated financial statement items and provide explanations for them, the company applies the following Latvian accounting standards: 2.1 Latvian accounting standard no 1 "financial reporting guidelines" (Latvian journal, 2004, nr. 23); 2.2. The Latvian accounting standard no 2 "cash flow statement" (Latvian journal, 2004, nr. 23). 3. Statement of changes in equity and consolidated statement of changes in equity of the company prepared in accordance with the provisions referred to in paragraph 2.1 of the Latvian accounting standards with the requirements of chapter XIII. 4. the cash flow statement and the consolidated cash flow statement the company prepared in accordance with the provisions referred to in paragraph 2.2 of the Latvian accounting standards. Prime Minister, Deputy Prime Minister a. shlesers Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 28 august 2004.
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