Lietuvos įmonių ilgalaikio materialiojo turto apskaitos politikos pasirinkimo analizė Straipsnyje tiriama Lietuvos nelistinguojamų įmonių ilgalaikio materialiojo turto apskaitos politika ir vertinami jos pasirinkimą lemiantys veiksniai. Tyrimui pritaikytas anketinės apklausos metodas, apklausiant reprezentatyvų skaičių nelistinguojamų Lietuvos įmonių. Raktažodžiai: apskaitos politika, ilgalaikis materialusis turtas (IMT). This paper researches the evidence on the accounting practices of Lithuanian non-listed companies in the area of accounting for PPE, and assesses the factors that influence such choices. To collect information, a survey method has been employed and representative sample of Lithuanian non-listed companies` population surveyed.
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