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Updated 24/01/2017

Lithuania - Annual accounts

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* Information not yet provided by national authorities

Lithuanian companies that meet the criteria defined in the Law on Financial statements of entities can use:

  • abridged balance sheet
  • abridged profit and loss account layouts
  • reduced information in the notes .

These companies have to prepare the statement of changes in equity, but they are not obliged to prepare the statement of cash flow.

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