Joproj\u0101m nereti n\u0101kas saskarties jaut\u0101jumiem vai tie\u0161\u0101m \u0161\u0101da dokumenta izstr\u0101de ir oblig\u0101ta? Pirms atbild\u0113t uz \u0161o jaut\u0101jumu, j\u0101atceras, kas tad ir noteikts Gr\u0101matved\u012bbas likum\u0101 (turpm\u0101k tekst\u0101 \u2013 Likums) par gr\u0101matved\u012bbas k\u0101rto\u0161anu. Visp\u0101r\u012bg\u0101s gr\u0101matved\u012bbas k\u0101rto\u0161anas pras\u012bbas nosaka, ka gr\u0101matved\u012bbu k\u0101rto t\u0101, lai gr\u0101matved\u012bbas jaut\u0101jumos kompetenta tre\u0161\u0101 persona var\u0113tu g\u016bt patiesu un skaidru priek\u0161statu par uz\u0146\u0113muma saist\u012bb\u0101m, mantu un finansi\u0101lo st\u0101vokli noteikt\u0101 datum\u0101, saimniecisk\u0101s darb\u012bbas rezult\u0101tiem un naudas pl\u016bsmu noteikt\u0101 laikposm\u0101, k\u0101 ar\u012b konstat\u0113t katra saimniecisk\u0101 dar\u012bjuma s\u0101kumu un izsekot t\u0101 norisei.<\/p>\n\n\n\n
T\u0101pat Likums skaidri defin\u0113, ka gr\u0101matved\u012bbas organiz\u0101cijas dokumenti ir t\u0101du uz\u0146\u0113muma vad\u012bt\u0101ja izdotu dokumentu kopums, kuros noteikta k\u0101rt\u012bba, k\u0101d\u0101, iev\u0113rojot normat\u012bvo aktu pras\u012bbas, uz\u0146\u0113mum\u0101 k\u0101rto gr\u0101matved\u012bbas re\u0123istrus, sagatavo attaisnojuma dokumentus un organiz\u0113 to apriti, veic inventariz\u0101ciju, sagatavo gada p\u0101rskatu un citus gr\u0101matved\u012bbas p\u0101rskatus un glab\u0101 gr\u0101matved\u012bbas dokumentus. \u0160aj\u0101 dokumentu kopum\u0101 iek\u013caujams ar\u012b gr\u0101matved\u012bbas kontu pl\u0101ns, gr\u0101matved\u012bbas politika un citi uz\u0146\u0113muma vad\u012bt\u0101ja izdotie dokumenti, kas nepiecie\u0161ami uz\u0146\u0113muma gr\u0101matved\u012bbas k\u0101rto\u0161anai.<\/p>\n\n\n\n
Savuk\u0101rt Ministru kabineta 2021.gada 21.decembra noteikumu Nr. 877 \u201cGr\u0101matved\u012bbas k\u0101rto\u0161anas noteikumi\u201d (turpm\u0101k tekst\u0101 \u2013 Noteikumi) 62. punkts paskaidro, ka par gr\u0101matved\u012bbas politiku ir uzskat\u0101mi attiec\u012bgo saimniecisko dar\u012bjumu, faktu, notikumu un finan\u0161u p\u0101rskata poste\u0146u uzskaites, nov\u0113rt\u0113\u0161anas un nor\u0101d\u012b\u0161anas principi, metodes un noteikumi.<\/p>\n\n\n\n
No iepriek\u0161 min\u0113t\u0101 izriet, ka gr\u0101matved\u012bbas politika ir oblig\u0101ts dokuments un p\u0113c b\u016bt\u012bbas ir viens no svar\u012bg\u0101kajiem gr\u0101matved\u012bbas organiz\u0101cijas dokumentiem, jo skaidro k\u0101 gr\u0101matved\u012bbas uzskait\u0113 tiek atz\u012bti sabiedr\u012bbas bilances un pe\u013c\u0146as un zaud\u0113jumu poste\u0146i. Ir piln\u012bgi skaidrs, ka \u0161\u0101da dokumentu tr\u016bkums gr\u0101matved\u012bbas jaut\u0101jumos kompetentai tre\u0161ajai personai liegs rast patiesu un skaidru priek\u0161statu par uz\u0146\u0113muma finansi\u0101lo st\u0101vokli, kas ir pamatnosac\u012bjums gr\u0101matved\u012bbas k\u0101rto\u0161anai.<\/p>\n\n\n\n
T\u0101d\u0113\u013c, lai izvair\u012btos nepat\u012bkamiem p\u0101rsteigumiem, aicin\u0101m laikus par\u016bp\u0113ties, lai gr\u0101matved\u012bbas politika tiktu sagatavota, iev\u0113rojot normat\u012bvajos aktos noteikt\u0101s pras\u012bbas. Gr\u0101matved\u012bbas organiz\u0101cijas dokumentu izstr\u0101d\u0101\u0161anas noteikumi ir noteikti Noteikumu 8. noda\u013c\u0101.<\/p>\n\n\n\n
Aicin\u0101m piev\u0113rst uzman\u012bbu tam, lai gr\u0101matved\u012bbas politika ietver vienm\u0113r aktu\u0101lo inform\u0101ciju par pa\u0161laik izmantotajiem gr\u0101matved\u012bbas uzskaites un nov\u0113rt\u0113\u0161anas principiem un metod\u0113m, k\u0101 ar\u012b, lai politik\u0101 min\u0113t\u0101s atsauces ir uz sp\u0113k\u0101 eso\u0161iem normat\u012bvajiem aktiem.<\/p>\n\n\n\n
T\u0101pat ne maz\u0101k b\u016btiski ir iev\u0113rot Noteikumi 61. punkt\u0101 noteikto pras\u012bbu, ka gr\u0101matved\u012bbas organiz\u0101cijas dokumentus sagatavo latvie\u0161u valod\u0101. \u0160is \u012bpa\u0161i b\u016btiski ir uz\u0146\u0113mumu grup\u0101m, kur\u0101m ir grupas izstr\u0101d\u0101ta gr\u0101matved\u012bbas politika. \u0145emot v\u0113r\u0101 iepriek\u0161 min\u0113to Noteikumu pras\u012bbu, ir j\u0101nodro\u0161ina t\u0101s tulkojums latvie\u0161u valod\u0101, k\u0101 ar\u012b j\u0101p\u0101rliecin\u0101s, ka taj\u0101 noteiktais atbilst Latvijas Republikas normat\u012bvo aktu pras\u012bb\u0101m.<\/p>\n\n\n\n
B\u016btiski uzsv\u0113rt ar\u012b Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likuma pras\u012bbas, kas nosaka, ka, sagatavojot gada p\u0101rskatu, izmanto to pa\u0161u gr\u0101matved\u012bbas politiku, kas izmantota iepriek\u0161\u0113j\u0101 p\u0101rskata gad\u0101. Tas nepiecie\u0161ams, lai gad\u0101 p\u0101rskat\u0101 min\u0113tie dati b\u016btu sal\u012bdzin\u0101mi ar iepriek\u0161\u0113jo finan\u0161u gadu. Attiec\u012bgi, ja tiek main\u012bta gr\u0101matved\u012bbas politika, tad tas ir j\u0101skaidro gada p\u0101rskata pielikum\u0101 un nepiecie\u0161am\u012bbas gad\u012bjum\u0101 j\u0101kori\u0123\u0113 vai j\u0101p\u0101rklasific\u0113 iepriek\u0161\u0113j\u0101 gada rezult\u0101ti.<\/p>\n\n\n\n
Savuk\u0101rt Ministru kabineta 2015.gada 22.decembra noteikumu Nr. 775 \u201cGada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likuma piem\u0113ro\u0161anas noteikumi\u201d 3.2. noda\u013c\u0101 ir noteiktas pras\u012bbas gr\u0101matved\u012bbas politikai un t\u0101s mai\u0146ai. L\u016bdzam \u0146emt v\u0113r\u0101, ka Sabiedr\u012bba dr\u012bkst main\u012bt gr\u0101matved\u012bbas politiku tikai \u0161\u0101dos gad\u012bjumos:<\/p>\n\n\n\n
\u0145emot v\u0113r\u0101 augst\u0101k min\u0113to, l\u016bdzam \u013coti r\u016bp\u012bgi attiekties pret gr\u0101matved\u012bbas politikas izstr\u0101di. Tai ne tikai ir j\u0101atbilst normat\u012bvajos aktos noteiktaj\u0101m pras\u012bb\u0101m, bet ar\u012b j\u0101nodro\u0161ina iesp\u0113ja gr\u0101matved\u012bbas jaut\u0101jumos kompetentai tre\u0161ajai personai g\u016bt patiesu un skaidru priek\u0161tatu par Sabiedr\u012bbas saimniecisko darb\u012bbu, un tas iesp\u0113jams tikai izv\u0113loties ticamus un atbilsto\u0161us saimniecisko dar\u012bjumu uzskaites un nov\u0113rt\u0113\u0161anas principus un metodes. Jebkuras gr\u0101matved\u012bbas politikas izmai\u0146as Sabiedr\u012bbas vad\u012bbai ir j\u0101sp\u0113j pamatot.<\/p>\n\n\n\n
Mikrosabiedr\u012bbas vai maz\u0101s sabiedr\u012bbas, lai sagatavotu \u0161\u0101du dokumentu, k\u0101 vadl\u012bnijas var izmantot Latvijas Republikas Gr\u0101matve\u017eu asoci\u0101cijas izstr\u0101d\u0101to \u201cGr\u0101matved\u012bbas organiz\u0101cijas dokumentu rokasgr\u0101matu\u201d, ta\u010du j\u0101atceras, ka jebkur\u0101 gad\u012bjum\u0101 gr\u0101matved\u012bbas politika ir j\u0101piel\u0101go katra uz\u0146\u0113muma darb\u012bbas specifikai un nav vienas univers\u0101las receptes t\u0101s sagatavo\u0161an\u0101. Ja ir ba\u017eas, ka gr\u0101matved\u012bbas politiku pa\u0161u sp\u0113kiem tom\u0113r neizdosies sagatavot, aicin\u0101m to uztic\u0113t profesion\u0101\u013ciem lai iztiktu bez liekiem sare\u017e\u0123\u012bjumiem un uz\u0146\u0113muma vad\u012bba vair\u0101k laika var\u0113tu velt\u012bt komercdarb\u012bbai un t\u0101s att\u012bst\u012bbai.<\/p>\n","protected":false},"excerpt":{"rendered":"
Joproj\u0101m nereti n\u0101kas saskarties jaut\u0101jumiem vai tie\u0161\u0101m \u0161\u0101da dokumenta izstr\u0101de ir oblig\u0101ta? Pirms atbild\u0113t uz \u0161o jaut\u0101jumu, j\u0101atceras, kas tad ir noteikts Gr\u0101matved\u012bbas likum\u0101 (turpm\u0101k tekst\u0101 \u2013 Likums) par gr\u0101matved\u012bbas k\u0101rto\u0161anu. Visp\u0101r\u012bg\u0101s gr\u0101matved\u012bbas k\u0101rto\u0161anas pras\u012bbas nosaka, ka gr\u0101matved\u012bbu k\u0101rto t\u0101, lai gr\u0101matved\u012bbas jaut\u0101jumos kompetenta tre\u0161\u0101 persona var\u0113tu g\u016bt patiesu un skaidru priek\u0161statu par uz\u0146\u0113muma saist\u012bb\u0101m, […]<\/p>\n","protected":false},"author":16,"featured_media":5446,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[],"coauthors":[117],"class_list":["post-5445","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv"],"acf":[],"yoast_head":"\n