Lithuania - Annual accounts
- Czech Republiccsen
- Denmark *
- Greece *
- Latvia *
- Slovenia *
- Switzerland *
- United Kingdomen
* 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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