Finansinių ataskaitų rinkinio pasirašymo ir tvirtinimo Lietuvoje, Latvijoje, Estijoje skirtumai

Gal žinote kokie skirtumai finansinių ataskaitų rinkinio pasirašymo ir tvirtinimo Lietuvoje ir Latvijoje ar Estijoje? Niekur nerandu informacijos

Estija:
According to the Estonian Accounting Act amendment the annual report can be signed by one member of the management board only. (valdybos narys pasirašo).
Latvija:
Konsoliduotoms ataskaitoms galioja Law On Consolidated Annual Accounts. 32 str nustatyta.
Section 32. Approval and Signing of the Consolidated Annual Accounts

(1) The consolidated annual accounts shall be signed by the management of the parent company of the group of companies:
1) in capital companies and co-operative societies – by the board of directors;
2) in partnerships – by all the members of such partnership or those members of the partnership who have been specially authorised to represent the partnership.
(2) If a member of the board of directors of a capital company or co-operative society or a member of a partnership considers that the consolidated annual accounts cannot be approved, or stipulate objections, they shall indicate their different point of view in a special note

Aciu :D