{"id":3748,"date":"2015-11-19T00:00:00","date_gmt":"2015-11-19T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/jauns-gada-parskatu-un-konsolideto-gada-parskatu-likums\/"},"modified":"2015-11-19T00:00:00","modified_gmt":"2015-11-19T00:00:00","slug":"jauns-gada-parskatu-un-konsolideto-gada-parskatu-likums","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/jauns-gada-parskatu-un-konsolideto-gada-parskatu-likums\/","title":{"rendered":"Jauns Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likums"},"content":{"rendered":"
\n

Jaunais likums tika izstr\u0101d\u0101ts balstoties uz Eiropas Parlamenta un Padomes 2013.gada 26.j\u016bnij\u0101 pie\u0146emt\u0101s direkt\u012bvas 2013\/34\/ES noteiktaj\u0101m pras\u012bb\u0101m. Ievie\u0161ot min\u0113t\u0101s direkt\u012bvas principus jaunaj\u0101 likum\u0101, atsevi\u0161\u0137\u0101m kategorijas sabiedr\u012bb\u0101m tiks samazin\u0101ts ar gada p\u0101rskata sagatavo\u0161anu saist\u012btais administrat\u012bvais slogs. Zem\u0101k par svar\u012bg\u0101ko.<\/p>\n

Sabiedr\u012bbu sadal\u012bjums pa kategorij\u0101m<\/b><\/p>\n

Saska\u0146\u0101 ar likumu komercsabiedr\u012bbas tiks iedal\u012btas kategorij\u0101s atbilsto\u0161i tam, vai komercsabiedr\u012bba k\u0101rt\u0113j\u0101 un<\/b> iepriek\u0161\u0113j\u0101 p\u0101rskata gad\u0101 bilances datum\u0101 nep\u0101rsniedz vismaz divus no trim sekojo\u0161iem krit\u0113rijiem:<\/p>\n\n\n\n\n\n\n
\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

Krit\u0113riji<\/b><\/p>\n<\/td>\n

\n

Mikrosabiedr\u012bba<\/b><\/p>\n<\/td>\n

\n

Maza sabiedr\u012bba<\/b><\/p>\n<\/td>\n

\n

Vid\u0113ja sabiedr\u012bba<\/b><\/p>\n<\/td>\n

\n

Liela sabiedr\u012bba<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1.<\/p>\n<\/td>\n

\n

bilances kopsumma<\/p>\n<\/td>\n

\n

350\u00a0000 euro<\/i><\/p>\n<\/td>\n

\n

4\u00a0000\u00a0000 euro<\/i><\/p>\n<\/td>\n

\n

20\u00a0000\u00a0000 euro<\/i><\/p>\n<\/td>\n

\n

ja p\u0101rsniedz vismaz divus no trim vid\u0113jas<\/u> sabiedr\u012bbas krit\u0113rijus<\/p>\n<\/td>\n<\/tr>\n

\n

2.<\/p>\n<\/td>\n

\n

neto apgroz\u012bjums<\/p>\n<\/td>\n

\n

700\u00a0000 euro<\/i><\/p>\n<\/td>\n

\n

8\u00a0000\u00a0000 euro<\/i><\/p>\n<\/td>\n

\n

40\u00a0000\u00a0000 euro<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

3.<\/p>\n<\/td>\n

\n

vid\u0113jais darbinieku skaits p\u0101rskata gad\u0101<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n

\n

250<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Apr\u0113\u0137inot konsolid\u0113ti, mazam, vid\u0113jam vai lielam koncernam tiks piem\u0113roti tie pa\u0161i krit\u0113riji, kas atbilst mazas, vid\u0113jas vai lielas sabiedr\u012bbas krit\u0113rijiem. Apr\u0113\u0137inot nekonsolid\u0113ti, ir paredz\u0113ts, ka koncerniem piem\u0113rojamie krit\u0113riji \u201cbilances kopsumma\u201d un \u201cneto apgroz\u012bjums\u201d b\u016bs j\u0101palielina par 20%.<\/p>\n

Gada p\u0101rskata un finan\u0161u p\u0101rskata saturs<\/b><\/p>\n

Turpm\u0101k mikrosabiedr\u012bb\u0101m un maz\u0101m sabiedr\u012bb\u0101m vairs neb\u016bs j\u0101sagatavo naudas pl\u016bsmas p\u0101rskats un pa\u0161u kapit\u0101la izmai\u0146u p\u0101rskats; vien\u012bg\u0101s finan\u0161u p\u0101rskata sast\u0101vda\u013cas b\u016bs bilance, pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137ins un finan\u0161u p\u0101rskata pielikums. Turkl\u0101t finan\u0161u p\u0101rskata pielikum\u0101 b\u016bs iev\u0113rojami samazin\u0101ts sniedzam\u0101s inform\u0101cijas daudzums. Piem\u0113ram, neb\u016bs j\u0101at\u0161ifr\u0113 vid\u0113jais darbinieku skaits sadal\u012bjum\u0101 pa kategorij\u0101m, pamatkapit\u0101la sast\u0101vs pa akcij\u0101m un da\u013c\u0101m, dar\u012bjumi ar saist\u012bt\u0101m pus\u0113m, bilanc\u0113 neiek\u013caut\u0101s vieno\u0161an\u0101s, atlikt\u0101 nodok\u013ca akt\u012bvu vai saist\u012bbu atlikumi uz gada s\u0101kumu un beig\u0101m, neb\u016bs j\u0101at\u0161ifr\u0113 ar\u012b neto apgroz\u012bjums. <\/p>\n

Papildus tam, visas mikrosabiedr\u012bbas b\u016bs atbr\u012bvotas no vad\u012bbas zi\u0146ojuma sagatavo\u0161anas, bet sabiedr\u012bbas, kas atbilst mikrouz\u0146\u0113muma nodok\u013ca maks\u0101t\u0101ju noteiktajiem krit\u0113rijiem (t.i. bilances kopsumma \u2013 50\u00a0000 euro<\/i>; neto apgroz\u012bjums \u2013 100\u00a0000 euro<\/i>; vid.darbinieku skaits p\u0101rskata gad\u0101 \u2013 5) \u2013 ar\u012b no finan\u0161u p\u0101rskata pielikuma sagatavo\u0161anas.<\/p>\n

Zv\u0113rin\u0101ta revidenta rev\u012bzijas un ierobe\u017eotas p\u0101rbaudes nosac\u012bjumi<\/b><\/p>\n

Jaunaj\u0101 likum\u0101 ir paredz\u0113ti iev\u0113rojami augst\u0101ki krit\u0113riji, kurus sasniedzot uz\u0146\u0113mumam b\u016bs pien\u0101kums savu gada p\u0101rskatu pak\u013caut zv\u0113rin\u0101ta revidenta rev\u012bzijai, nek\u0101 l\u012bdz \u0161im noteiktie.<\/p>\n

Turpm\u0101k zv\u0113rin\u0101ta revidenta rev\u012bzijai<\/i> b\u016bs pak\u013cautas visas lielas un vid\u0113jas sabiedr\u012bbas, k\u0101 ar\u012b mazas sabiedr\u012bbas, kuru r\u0101d\u012bt\u0101ji bilances datum\u0101 divus gadus p\u0113c k\u0101rtas p\u0101rsniegs<\/u> divus no sekojo\u0161iem krit\u0113rijiem:<\/p>\n

1)\u00a0\u00a0\u00a0 bilances kopsumma \u2013 800\u00a0000 euro<\/i>;<\/p>\n

2)\u00a0\u00a0\u00a0 neto apgroz\u012bjums \u2013 1 600\u00a0000 euro<\/i>;<\/p>\n

3)\u00a0\u00a0\u00a0 vid\u0113jais darbinieku skaits \u2013 50,<\/p>\n

k\u0101 ar\u012b t\u0101s maz\u0101s sabiedr\u012bbas, kuras ir koncerna m\u0101tes sabiedr\u012bbas, vai maz\u0101 sabiedr\u012bba ir publiskas personas kapit\u0101lsabiedr\u012bba.<\/p>\n

Maz\u0101s sabiedr\u012bbas b\u016bs pak\u013cautas zv\u0113rin\u0101ta revidenta veiktai gada p\u0101rskata ierobe\u017eotai p\u0101rbaudei<\/i>, ja konkr\u0113t\u0101 sabiedr\u012bba netiek pak\u013cauta oblig\u0101tai zv\u0113rin\u0101ta revidenta rev\u012bzijai vai<\/u> kuru r\u0101d\u012bt\u0101ji bilances datum\u0101 divus gadus p\u0113c k\u0101rtas nep\u0101rsniedz divus no sekojo\u0161iem krit\u0113rijiem:<\/p>\n

1)\u00a0\u00a0\u00a0 bilances kopsumma \u2013 400\u00a0000 euro<\/i>;<\/p>\n

2)\u00a0\u00a0\u00a0 neto apgroz\u012bjums \u2013 800\u00a0000 euro<\/i>;<\/p>\n

3)\u00a0\u00a0\u00a0 vid\u0113jais darbinieku skaits \u2013 25.<\/p>\n

Taj\u0101 pa\u0161\u0101 laik\u0101 maza sabiedr\u012bba t\u0101 viet\u0101, lai veiktu tikai ierobe\u017eoto p\u0101rbaudi, var\u0113s izv\u0113l\u0113ties zv\u0113rin\u0101ta revidenta pilno rev\u012bziju.<\/p>\n

Gada p\u0101rskata datu ierobe\u017eot\u0101 p\u0101rbaude paredz\u0113ta, lai veicin\u0101tu finan\u0161u p\u0101rskatu kvalit\u0101tes uzlabo\u0161anu, tai skait\u0101, finan\u0161u p\u0101rskat\u0101 nor\u0101d\u012bt\u0101s uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca summas atbilst\u012bbu un \u201c\u010detru acu principa\u201d iev\u0113ro\u0161anu.<\/p>\n

Gada p\u0101rskats un konsolid\u0113tais gada p\u0101rskats, kas atbilst jaun\u0101 likuma pras\u012bb\u0101m, pirmo reizi b\u016bs iesniedzams par 2016. p\u0101rskata gadu (p\u0101rskata gadu, kur\u0161 s\u0101kas 2016. gada 1.janv\u0101r\u012b vai 2016. kalend\u0101r\u0101 gada laik\u0101).\u00a0\u00a0<\/p>\n

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

Jaunais likums tika izstr\u0101d\u0101ts balstoties uz Eiropas Parlamenta un Padomes 2013.gada 26.j\u016bnij\u0101 pie\u0146emt\u0101s direkt\u012bvas 2013\/34\/ES noteiktaj\u0101m pras\u012bb\u0101m. Ievie\u0161ot min\u0113t\u0101s direkt\u012bvas principus jaunaj\u0101 likum\u0101, atsevi\u0161\u0137\u0101m kategorijas sabiedr\u012bb\u0101m tiks samazin\u0101ts ar gada p\u0101rskata sagatavo\u0161anu saist\u012btais administrat\u012bvais slogs. Zem\u0101k par svar\u012bg\u0101ko. Sabiedr\u012bbu sadal\u012bjums pa kategorij\u0101m Saska\u0146\u0101 ar likumu komercsabiedr\u012bbas tiks iedal\u012btas kategorij\u0101s atbilsto\u0161i tam, vai komercsabiedr\u012bba k\u0101rt\u0113j\u0101 un […]<\/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-3748","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nJauns Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likums – 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\/jauns-gada-parskatu-un-konsolideto-gada-parskatu-likums\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jauns Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likums – Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Jaunais likums tika izstr\u0101d\u0101ts balstoties uz Eiropas Parlamenta un Padomes 2013.gada 26.j\u016bnij\u0101 pie\u0146emt\u0101s direkt\u012bvas 2013\/34\/ES noteiktaj\u0101m pras\u012bb\u0101m. 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