{"id":17123,"date":"2025-11-07T13:55:14","date_gmt":"2025-11-07T11:55:14","guid":{"rendered":"https:\/\/mytax.lt\/?page_id=17123"},"modified":"2026-03-26T08:55:01","modified_gmt":"2026-03-26T06:55:01","slug":"atidejinys","status":"publish","type":"page","link":"https:\/\/mytax.lt\/en\/finansiniu-terminu-zodynas\/atidejinys\/","title":{"rendered":"Atid\u0117jinys"},"content":{"rendered":"\n<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section custom-gradient-section\"><div class=\"et_pb_row_0 et_pb_row et_block_row\"><div class=\"et_pb_column_0 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p><H1>Atid\u0117jinys<\/H1><\/p>\n<\/div><\/div><\/div><div class=\"et_pb_column_1 et_pb_column et_pb_column_1_2 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_image_0 et_pb_image et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/mytax.lt\/wp-content\/uploads\/2025\/02\/financial-catalog.png\" alt=\"Finansinis katalogas\" title=\"financial-catalog\" width=\"1024\" height=\"768\" srcset=\"https:\/\/mytax.lt\/wp-content\/uploads\/2025\/02\/financial-catalog.png 1024w, https:\/\/mytax.lt\/wp-content\/uploads\/2025\/02\/financial-catalog-980x735.png 980w, https:\/\/mytax.lt\/wp-content\/uploads\/2025\/02\/financial-catalog-480x360.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" class=\"wp-image-12560\" \/><\/span><\/div><\/div><\/div><\/div><div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_1 et_pb_row et_block_row\"><div class=\"et_pb_column_2 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p><strong><span>Atid\u0117jinys<\/span><\/strong><span> \u2013 tai \u012fmon\u0117s \u012fsipareigojimas, kurio tiksli \u012fvykdymo suma arba terminas n\u0117ra \u017einomi, ta\u010diau jie gali b\u016bti patikimai \u012fvertinti pagal turim\u0105 informacij\u0105. Atid\u0117jiniai padeda tiksliau atspind\u0117ti \u012fmon\u0117s finansin\u0119 pad\u0117t\u012f ir b\u016bsimus \u012fsipareigojimus.<\/span><\/p>\n<p><span>Atid\u0117jiniai apskaitoje pripa\u017e\u012fstami, kai tenkinamos visos \u0161ios s\u0105lygos:<\/span><\/p>\n<ol>\n<li><span>\u012emon\u0117 turi teisin\u012f \u012fpareigojim\u0105 arba neat\u0161aukiam\u0105 pasi\u017ead\u0117jim\u0105, atsiradus\u012f d\u0117l praeities \u012fvyki\u0173.<\/span><\/li>\n<li><span>Yra tikimyb\u0117, kad \u0161iam \u012fpareigojimui \u012fvykdyti reik\u0117s panaudoti \u012fmon\u0117s turt\u0105.<\/span><\/li>\n<li><span>\u012esipareigojimo suma gali b\u016bti patikimai \u012fvertinta.<\/span><\/li>\n<\/ol>\n<p><span>Atid\u0117jiniais gali b\u016bti pripa\u017e\u012fstami \u0161ie \u012fsipareigojimai:<\/span><\/p>\n<ul>\n<li><span>tik\u0117tin\u0173 baud\u0173 sumok\u0117jimas;<\/span><\/li>\n<li><span>suteikt\u0173 garantij\u0173 vykdymas;<\/span><\/li>\n<li><span>\u017ealos gamtai kompensavimas;<\/span><\/li>\n<li><span>aplinkos sutvarkymas nutraukus veikl\u0105 ar gamyb\u0105;<\/span><\/li>\n<li><span>galiojan\u010di\u0173 sutar\u010di\u0173 nuostoli\u0173 kompensavimas;<\/span><\/li>\n<li><span>restrukt\u016brizavimo s\u0105naud\u0173 kompensavimas, kai yra pakankamai \u012frodym\u0173, jog restrukt\u016brizacija tikrai bus vykdoma.<\/span><\/li>\n<\/ul>\n<p><span>\u00a0<\/span><\/p>\n<p><span>Atid\u0117jiniais gali b\u016bti pripa\u017e\u012fstami \u012fsipareigojimai, jeigu jie atitinka bendruosius atid\u0117jini\u0173 pripa\u017einimo po\u017eymius. Pavyzd\u017eiai:<\/span><\/p>\n<ol>\n<li><span>Tik\u0117tin\u0173 baud\u0173 sumok\u0117jimas;<\/span><\/li>\n<li><span>Suteikt\u0173 garantij\u0173 vykdymas;<\/span><\/li>\n<li><span>\u017dalos gamtai kompensavimas;<\/span><\/li>\n<li><span>Aplinkos sutvarkymas nutraukus gamyb\u0105;<\/span><\/li>\n<li><span>Galiojan\u010di\u0173 sutar\u010di\u0173 nuostoli\u0173 kompensavimas;<\/span><\/li>\n<li><span>Restrukt\u016brizavimo s\u0105naud\u0173 kompensavimas, kai yra pakankamai \u012frodym\u0173, jog restrukt\u016brizacija bus vykdoma.<\/span><\/li>\n<\/ol>\n<p><span>Pavyzdiniame s\u0105skait\u0173 plane ir balanse atid\u0117jiniai skirstomi \u012f tris grupes:<\/span><\/p>\n<ul>\n<li><span>Pensij\u0173 ir pana\u0161i\u0173 \u012fsipareigojim\u0173 atid\u0117jiniai \u2013 juose parodomos pensij\u0173 bei kito ilgalaikio atlygio darbuotojams sumos. \u0160i\u0173 \u012fsipareigojim\u0173 apskait\u0105 reglamentuoja 31-asis verslo apskaitos standartas \u201eAtlygis darbuotojui\u201c.<\/span><\/li>\n<li><span>Mokes\u010di\u0173 atid\u0117jiniai \u2013 \u010dia pateikiami atid\u0117tojo pelno mokes\u010dio \u012fsipareigojimai ir kiti su mokes\u010diais susij\u0119 \u012fsipareigojimai, kuri\u0173 suma ar \u012fvykdymo data dar n\u0117ra tiksliai \u017einoma. J\u0173 pripa\u017einimo taisykles nustato 24-asis verslo apskaitos standartas \u201ePelno mokestis\u201c.<\/span><\/li>\n<li><span>Kiti atid\u0117jiniai \u2013 apima \u012fvairius ilgalaikius \u012fsipareigojimus ir atid\u0117jinius, susijusius su \u012fmon\u0117s veikla, pavyzd\u017eiui, tik\u0117tinoms baudoms, garantiniams \u012fsipareigojimams ar \u017ealai gamtai kompensuoti. \u0160iuos reikalavimus nustato 19-asis verslo apskaitos standartas \u201eAtid\u0117jiniai, neapibr\u0117\u017etieji \u012fsipareigojimai ir turtas bei poataskaitiniai \u012fvykiai\u201c.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section lastsectionbig\"><div class=\"et_pb_row_2 et_pb_row et_block_row\"><div class=\"et_pb_column_3 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module et_pb_text_align_center-phone\"><div class=\"et_pb_text_inner\"><p>Nuo pirmo \u017eingsnio iki stabilaus verslo augimo<\/p>\n<\/div><\/div><div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module et_pb_text_align_center-phone\"><div class=\"et_pb_text_inner\"><p>Registruokit\u0117s pokalbiui jums patogiu metu ir su\u017einokite, kaip m\u016bs\u0173 buhalterin\u0117s paslaugos gali pad\u0117ti u\u017etikrinti tvar\u0173 finansin\u012f augim\u0105.<\/p>\n<\/div><\/div><div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_0_wrapper\"><a class=\"et_pb_button_0 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module\" href=\"https:\/\/calendar.google.com\/calendar\/u\/0\/appointments\/schedules\/AcZssZ0bXo3wAw0fJRaSYoLIfLcGJxa-1UJAzVUYmmlFCQ7qJOnvGEo1CWofjfU1avNYDEvJZajtSlIM\" target=\"_blank\" rel=\"nofollow noopener\">Registruotis<\/a><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":22,"featured_media":12560,"parent":12580,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"iawp_total_views":37,"footnotes":""},"class_list":["post-17123","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages\/17123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/comments?post=17123"}],"version-history":[{"count":4,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages\/17123\/revisions"}],"predecessor-version":[{"id":18344,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages\/17123\/revisions\/18344"}],"up":[{"embeddable":true,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages\/12580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/media\/12560"}],"wp:attachment":[{"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/media?parent=17123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}