{"id":3724,"date":"2016-06-29T00:00:00","date_gmt":"2016-06-29T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/par-gada-parskatu-revizijam-un-parbaudem\/"},"modified":"2016-06-29T00:00:00","modified_gmt":"2016-06-29T00:00:00","slug":"par-gada-parskatu-revizijam-un-parbaudem","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/par-gada-parskatu-revizijam-un-parbaudem\/","title":{"rendered":"Par\ngada p\u0101rskatu rev\u012bzij\u0101m un p\u0101rbaud\u0113m"},"content":{"rendered":"
\n

\u0160\u012b gada 1. janv\u0101r\u012b ir st\u0101jies sp\u0113k\u0101 jaunais Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likums (turpm\u0101k – Likums), kas aizst\u0101j l\u012bdz\u0161in\u0113jos Gada p\u0101rskatu likumu un Konsolid\u0113to gada p\u0101rskatu likumu. \u00a0\u00a0<\/p>\n

Likuma normas attieksies uz gada p\u0101rskatiem un konsolid\u0113tajiem gada p\u0101rskatiem, s\u0101kot ar 2016. p\u0101rskata gadu, (p\u0101rskata gadam, kur\u0161 s\u0101kas 2016.gada 1. janv\u0101r\u012b vai v\u0113l\u0101k). Savuk\u0101rt t\u0101m sabiedr\u012bb\u0101m, kuras saist\u012bb\u0101 ar darb\u012bbas izbeig\u0161anu 2016. gad\u0101 sagatavo gada p\u0101rskatu par laikposmu, kas ir \u012bs\u0101ks par 12 m\u0113ne\u0161iem, at\u013cauts l\u012bdz 2016. gada 31.decembrim piem\u0113rot l\u012bdz\u0161in\u0113j\u0101 Gada p\u0101rskatu likuma normas. \u00a0<\/p>\n

Jaunais likums nosaka \u0161\u0101das sabiedr\u012bbu kategorijas atkar\u012bb\u0101 no to lieluma:<\/p>\n

– \u00a0 \u00a0 \u00a0 mikrosabiedr\u012bba;<\/p>\n

– \u00a0 \u00a0 \u00a0 maza sabiedr\u012bba;<\/p>\n

– \u00a0 \u00a0 \u00a0 vid\u0113ja sabiedr\u012bba;<\/p>\n

– \u00a0 \u00a0 \u00a0 liela sabiedr\u012bba.\u00a0<\/p>\n

Mikrosabiedr\u012bba ir t\u0101da maza sabiedr\u012bba, kura bilances datum\u0101 nep\u0101rsniedz<\/b> vismaz divas no trim 1. tabul\u0101 min\u0113taj\u0101m krit\u0113riju robe\u017ev\u0113rt\u012bb\u0101m, maza sabiedr\u012bba ir t\u0101da, kura bilances datum\u0101 nep\u0101rsniedz<\/b> vismaz divas no trim 1. tabul\u0101 min\u0113taj\u0101m robe\u017ev\u0113rt\u012bb\u0101m, vid\u0113ja sabiedr\u012bba ir t\u0101da, kura nav maza sabiedr\u012bba un kura bilances datum\u0101 nep\u0101rsniedz<\/b> vismaz divas no trim 1. tabul\u0101 min\u0113taj\u0101m robe\u017ev\u0113rt\u012bb\u0101m, savuk\u0101rt liela sabiedr\u012bba ir t\u0101da, kura bilances datum\u0101 p\u0101rsniedz<\/b> vismaz divas no trim 1. tabul\u0101 min\u0113to krit\u0113riju robe\u017ev\u0113rt\u012bb\u0101m.\u00a0<\/p>\n

1. tabula<\/p>\n\n\n\n\n\n\n\n\n
\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Krit\u0113riji <\/td>\n<\/tr>\n
Sabiedr\u012bbas veids \/ Robe\u017ev\u0113rt\u012bbas<\/span> <\/td>\n Bilances kopsumma bilances datum\u0101 (euro) <\/span> <\/td>\n Neto apgroz\u012bjums bilances datum\u0101 (euro) <\/span> <\/td>\n Vid\u0113jais darbinieku skaits p\u0101rskata gad\u0101 <\/span> <\/td>\n<\/tr>\n
Mikrosabiedr\u012bba
<\/span>(< 2 no krit\u0113rijiem)<\/span> <\/td>\n		 350 000<\/span> <\/td>\n 700 000<\/span> <\/td>\n 10 <\/span> <\/td>\n<\/tr>\n
Maza sabiedr\u012bba
<\/span>(< 2 no krit\u0113rijiem)<\/span> <\/td>\n		 4 000 000 <\/span> <\/td>\n 8 000 000 <\/span> <\/td>\n 50<\/span> <\/td>\n<\/tr>\n
Vid\u0113ja sabiedr\u012bba\u00a0
(< 2 no krit\u0113rijiem)<\/span> <\/td>\n		 20 000 000 <\/span> <\/td>\n 40 000 000 <\/span> <\/td>\n 250<\/span> <\/td>\n<\/tr>\n
Liela sabiedr\u012bba
(> 2 no krit\u0113rijiem) <\/span> <\/td>\n		 20 000 000 <\/span> <\/td>\n 40 000 000 <\/span> <\/td>\n 250\u00a0 <\/span> <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Saska\u0146\u0101 ar likuma 91. un 92. pantu ir noteiktas jaunas pras\u012bbas zv\u0113rin\u0101tu revidentu<\/u> veiktaj\u0101m gada p\u0101rskatu rev\u012bzij\u0101m vai p\u0101rbaud\u0113m<\/u> atkar\u012bb\u0101 no sabiedr\u012bbas veida (maz\u0101, vid\u0113j\u0101 vai liel\u0101 sabiedr\u012bba): <\/p>\n

– \u00a0 \u00a0 \u00a0 gada p\u0101rskata rev\u012bzija, kas veikta saska\u0146\u0101 ar Starptautisk\u0101s gr\u0101matve\u017eu feder\u0101cijas izdotiem starptautiskajiem rev\u012bzijas standartiem (turpm\u0101k tekst\u0101 \u2013 rev\u012bzija<\/i>);<\/p>\n

– \u00a0 \u00a0 \u00a0 gada p\u0101rskata ierobe\u017eot\u0101 p\u0101rbaude, tai skait\u0101 p\u0101rbaude par uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca summu atbilst\u012bbu, kas veikta saska\u0146\u0101 ar Starptautisk\u0101s gr\u0101matve\u017eu feder\u0101cijas izdotiem starptautiskajiem p\u0101rbaudes uzdevumu standartiem (turpm\u0101k tekst\u0101 \u2013 p\u0101rbaude<\/i>)<\/p>\n

\u00a0<\/i>Inform\u0101cija par gada p\u0101rskata rev\u012bzijas un p\u0101rbaudes krit\u0113rijiem ir apkopota 2. tabul\u0101.\u00a0<\/span><\/p>\n

2. tabula<\/p>\n\n\n\n\n\n\n\n\n
Kam oblig\u0101ta ir gada p\u0101rskata rev\u012bzija<\/b> <\/td>\n Kam ir oblig\u0101ta gada p\u0101rskata p\u0101rbaude <\/b> <\/td>\n<\/tr>\n
Vid\u0113jas sabiedr\u012bbas<\/span>\u00a0<\/span> <\/td>\n Neattiecas<\/span> <\/td>\n<\/tr>\n
Lielas sabiedr\u012bbas\u00a0<\/span> <\/td>\n Neattiecas <\/span> <\/td>\n<\/tr>\n
Sabiedr\u012bbas, kuru p\u0101rvedamie v\u0113rtspap\u012bri ir iek\u013cauti regul\u0113taj\u0101 tirg\u016b <\/span> <\/td>\n Neattiecas <\/span> <\/td>\n<\/tr>\n
Koncerna m\u0101tes sabiedr\u012bbas sagatavotais konsolid\u0113tais gada p\u0101rskats\u00a0<\/span> <\/td>\n Neattiecas<\/span> <\/td>\n<\/tr>\n
\u00a0Maz\u0101s sabiedr\u012bbas, ja:<\/span> <\/p>\n

1) sabiedr\u012bbas r\u0101d\u012bt\u0101ji <\/span>divus gadus p\u0113c k\u0101rtas (k\u0101rt\u0113jais un iepriek\u0161\u0113jais gads)<\/span><\/b> bilances datum\u0101 vai jaunizveidotajai sabiedr\u012bbai – pirm\u0101 p\u0101rskata gada bilances datum\u0101 <\/span>p\u0101rsniedz<\/span><\/u> divas no t\u0101l\u0101k min\u0113taj\u0101m robe\u017ev\u0113rt\u012bb\u0101m: <\/span><\/p>\n

– \u00a0bilances kopsumma – 800 000 euro, <\/span><\/p>\n

– \u00a0neto apgroz\u012bjums- 1 600 000 euro, <\/span><\/p>\n

– \u00a0vid\u0113jais darbinieku skaits – 50.<\/span>\u00a0<\/span><\/p>\n

2) ja maz\u0101 sabiedr\u012bba ir koncerna m\u0101tes sabiedr\u012bba<\/span><\/p>\n

(neatkar\u012bgi no pien\u0101kuma sagatavot vai nesagatavot konsolid\u0113to gada p\u0101rskatu);<\/span><\/p>\n

3) ja sabiedr\u012bba ir publiskas personas kapit\u0101lsabiedr\u012bba, t\u0101s meitas sabiedr\u012bba vai publiski priv\u0101t\u0101 kapit\u0101lsabiedr\u012bba <\/span>[1]<\/span><\/a>;<\/span><\/p>\n

4) ja sabiedr\u012bba, piem\u0113rojot Likuma 13. panta piekt\u0101s da\u013cas 2. punktu, gada p\u0101rskatu ir sagatavojusi saska\u0146\u0101 ar starptautiskajiem gr\u0101matved\u012bbas standartiem. <\/span> <\/p>\n

\n

[1]<\/a> Saska\u0146\u0101 ar Publiskas personas kapit\u0101la da\u013cu un kapit\u0101lsabiedr\u012bbu p\u0101rvald\u012bbas likumu<\/i><\/span><\/p>\n<\/td>\n

 Maz\u0101s sabiedr\u012bbas, ja t\u0101m <\/span>nav j\u0101veic<\/span><\/b> pilna apjoma p\u0101rbaude <\/span>un <\/span><\/b>sabiedr\u012bbas r\u0101d\u012bt\u0101ji bilances datum\u0101 <\/span>divus gadus<\/span><\/b> p\u0113c k\u0101rtas<\/span><\/b> p\u0101rsniedz<\/span><\/u> divas no \u0161\u0101d\u0101m robe\u017ev\u0113rt\u012bb\u0101m:<\/span> <\/p>\n

– \u00a0bilances kopsumma – 400 000 euro,<\/span><\/p>\n

– \u00a0neto apgroz\u012bjums – 800 000 euro,<\/span><\/p>\n

– \u00a0vid\u0113jais darbinieku skaits p\u0101rskata gad\u0101 – 25.<\/span><\/p>\n

Piez\u012bme:<\/span><\/i>\u00a0<\/span><\/p>\n

\u0160\u0101da sabiedr\u012bba gada p\u0101rskata p\u0101rbaudes viet\u0101 ir ties\u012bga izv\u0113l\u0113ties ar\u012b rev\u012bziju.\u00a0<\/span> <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

Mikrosabiedr\u012bb\u0101m nav oblig\u0101ta ne gada p\u0101rskata rev\u012bzija, ne p\u0101rbaude.<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

\u0160\u012b gada 1. janv\u0101r\u012b ir st\u0101jies sp\u0113k\u0101 jaunais Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likums (turpm\u0101k – Likums), kas aizst\u0101j l\u012bdz\u0161in\u0113jos Gada p\u0101rskatu likumu un Konsolid\u0113to gada p\u0101rskatu likumu. \u00a0\u00a0 Likuma normas attieksies uz gada p\u0101rskatiem un konsolid\u0113tajiem gada p\u0101rskatiem, s\u0101kot ar 2016. p\u0101rskata gadu, (p\u0101rskata gadam, kur\u0161 s\u0101kas 2016.gada 1. janv\u0101r\u012b vai v\u0113l\u0101k). Savuk\u0101rt […]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[117],"class_list":["post-3724","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nPar gada p\u0101rskatu rev\u012bzij\u0101m un p\u0101rbaud\u0113m – Leinonen Latvia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/lva\/lv\/news\/par-gada-parskatu-revizijam-un-parbaudem\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Par gada p\u0101rskatu rev\u012bzij\u0101m un p\u0101rbaud\u0113m – Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"\u0160\u012b gada 1. janv\u0101r\u012b ir st\u0101jies sp\u0113k\u0101 jaunais Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likums (turpm\u0101k – Likums), kas aizst\u0101j l\u012bdz\u0161in\u0113jos Gada p\u0101rskatu likumu un Konsolid\u0113to gada p\u0101rskatu likumu. \u00a0\u00a0 Likuma normas attieksies uz gada p\u0101rskatiem un konsolid\u0113tajiem gada p\u0101rskatiem, s\u0101kot ar 2016. p\u0101rskata gadu, (p\u0101rskata gadam, kur\u0161 s\u0101kas 2016.gada 1. janv\u0101r\u012b vai v\u0113l\u0101k). 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