{"id":17123,"date":"2025-11-07T13:55:14","date_gmt":"2025-11-07T11:55:14","guid":{"rendered":"https:\/\/mytax.lt\/?page_id=17123"},"modified":"2025-11-07T14:01:50","modified_gmt":"2025-11-07T12:01:50","slug":"atidejinys","status":"publish","type":"page","link":"https:\/\/mytax.lt\/ru\/finansiniu-terminu-zodynas\/atidejinys\/","title":{"rendered":"Atid\u0117jinys"},"content":{"rendered":"

[et_pb_section fb_built=»1″ custom_padding_last_edited=»on|desktop» module_class=»custom-gradient-section» _builder_version=»4.27.4″ _module_preset=»default» min_height=»517.8px» custom_padding=»37px||37px||true|false» custom_padding_tablet=»37px||37px||true|false» custom_padding_phone=»0px|0px|0px|0px|true|true» da_disable_devices=»off|off|off» locked=»off» collapsed=»off» global_colors_info=»{}» da_is_popup=»off» da_exit_intent=»off» da_has_close=»on» da_alt_close=»off» da_dark_close=»off» da_not_modal=»on» da_is_singular=»off» da_with_loader=»off» da_has_shadow=»on»][et_pb_row column_structure=»1_2,1_2″ custom_padding_last_edited=»on|phone» _builder_version=»4.27.4″ _module_preset=»default» width=»100%» width_tablet=»75%» width_phone=»100%» width_last_edited=»on|phone» max_width=»1170px» module_alignment=»center» custom_margin=»||||false|false» custom_margin_tablet=»||||false|false» custom_margin_phone=»0px|0px|0px|0px|true|true» custom_margin_last_edited=»on|phone» custom_padding=»|15px||15px|false|true» custom_padding_tablet=»||||false|false» custom_padding_phone=»0px|0px|0px|0px|true|true» custom_css_main_element=»display: flex;||flex-wrap: wrap;» locked=»off» global_colors_info=»{}» custom_css_main_element_last_edited=»on|desktop» custom_css_main_element_tablet=»display: flex;||flex-wrap: wrap;» custom_css_main_element_phone=»display: flex;||flex-wrap: wrap;»][et_pb_column type=»1_2″ _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}» custom_css_main_element_last_edited=»on|phone» custom_css_main_element_tablet=»order: 2;» custom_css_main_element_phone=»order: 2;»][et_pb_text admin_label=»Post Title» _builder_version=»4.27.4″ _dynamic_attributes=»content» _module_preset=»default» header_font=»|700|||||||» header_text_color=»#000000″ header_font_size=»3em» custom_margin=»50px||||false|false» custom_margin_tablet=»50px||||false|false» custom_margin_phone=»||||false|true» custom_margin_last_edited=»on|phone» custom_padding_tablet=»» custom_padding_phone=»|40px||40px|false|true» custom_padding_last_edited=»on|phone» global_colors_info=»{}»]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IjxIMT4iLCJhZnRlciI6IjwvSDE+In19@[\/et_pb_text][\/et_pb_column][et_pb_column type=»1_2″ _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}» custom_css_main_element_last_edited=»on|phone» custom_css_main_element_tablet=»order: 1;» custom_css_main_element_phone=»order: 1;»][et_pb_image src=»@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9mZWF0dXJlZF9pbWFnZSIsInNldHRpbmdzIjp7fX0=@» _builder_version=»4.27.4″ _dynamic_attributes=»src» _module_preset=»default» width=»100%» max_width=»100%» height=»594px» max_height=»358px» border_radii=»on|10px|10px|10px|10px» border_radii_tablet=»on|10px|10px|10px|10px» border_radii_phone=»on|0px|0px|0px|0px» border_radii_last_edited=»on|phone» global_colors_info=»{}»][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=»1″ _builder_version=»4.27.4″ custom_padding=»||0px|||» da_disable_devices=»off|off|off» locked=»off» global_colors_info=»{}» da_is_popup=»off» da_exit_intent=»off» da_has_close=»on» da_alt_close=»off» da_dark_close=»off» da_not_modal=»on» da_is_singular=»off» da_with_loader=»off» da_has_shadow=»on»][et_pb_row _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}»][et_pb_column type=»4_4″ _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}»][et_pb_text _builder_version=»4.27.4″ _module_preset=»default» text_font=»Fira Sans|300|||||||» global_colors_info=»{}»]<\/p>\n

Atid\u0117jinys<\/span><\/strong> \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

Atid\u0117jiniai apskaitoje pripa\u017e\u012fstami, kai tenkinamos visos \u0161ios s\u0105lygos:<\/span><\/p>\n

    \n
  1. \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
  2. Yra tikimyb\u0117, kad \u0161iam \u012fpareigojimui \u012fvykdyti reik\u0117s panaudoti \u012fmon\u0117s turt\u0105.<\/span><\/li>\n
  3. \u012esipareigojimo suma gali b\u016bti patikimai \u012fvertinta.<\/span><\/li>\n<\/ol>\n

    Atid\u0117jiniais gali b\u016bti pripa\u017e\u012fstami \u0161ie \u012fsipareigojimai:<\/span><\/p>\n

      \n
    • tik\u0117tin\u0173 baud\u0173 sumok\u0117jimas;<\/span><\/li>\n
    • suteikt\u0173 garantij\u0173 vykdymas;<\/span><\/li>\n
    • \u017ealos gamtai kompensavimas;<\/span><\/li>\n
    • aplinkos sutvarkymas nutraukus veikl\u0105 ar gamyb\u0105;<\/span><\/li>\n
    • galiojan\u010di\u0173 sutar\u010di\u0173 nuostoli\u0173 kompensavimas;<\/span><\/li>\n
    • restrukt\u016brizavimo s\u0105naud\u0173 kompensavimas, kai yra pakankamai \u012frodym\u0173, jog restrukt\u016brizacija tikrai bus vykdoma.<\/span><\/li>\n<\/ul>\n

      \u00a0<\/span><\/p>\n

      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

        \n
      1. Tik\u0117tin\u0173 baud\u0173 sumok\u0117jimas;<\/span><\/li>\n
      2. Suteikt\u0173 garantij\u0173 vykdymas;<\/span><\/li>\n
      3. \u017dalos gamtai kompensavimas;<\/span><\/li>\n
      4. Aplinkos sutvarkymas nutraukus gamyb\u0105;<\/span><\/li>\n
      5. Galiojan\u010di\u0173 sutar\u010di\u0173 nuostoli\u0173 kompensavimas;<\/span><\/li>\n
      6. Restrukt\u016brizavimo s\u0105naud\u0173 kompensavimas, kai yra pakankamai \u012frodym\u0173, jog restrukt\u016brizacija bus vykdoma.<\/span><\/li>\n<\/ol>\n

        Pavyzdiniame s\u0105skait\u0173 plane ir balanse atid\u0117jiniai skirstomi \u012f tris grupes:<\/span><\/p>\n

          \n
        • 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
        • 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
        • 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>\n

          [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=»1″ custom_padding_last_edited=»on|phone» admin_label=»Registracija susitikimui» _builder_version=»4.27.4″ _module_preset=»default» width=»100%» max_width=»1170px» module_alignment=»center» custom_margin=»0px||||false|false» custom_padding=»36px|15px|26px|15px|false|true» custom_padding_tablet=»» custom_padding_phone=»36px|1rem|26px|1rem|false|true» da_disable_devices=»off|off|off» global_module=»16806″ saved_tabs=»all» locked=»off» collapsed=»on» global_colors_info=»{}» da_is_popup=»off» da_exit_intent=»off» da_has_close=»on» da_alt_close=»off» da_dark_close=»off» da_not_modal=»on» da_is_singular=»off» da_with_loader=»off» da_has_shadow=»on»][et_pb_row _builder_version=»4.27.4″ _module_preset=»default» width_tablet=»» width_phone=»100%» width_last_edited=»on|phone» global_colors_info=»{}»][et_pb_column type=»4_4″ _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}»][et_pb_text _builder_version=»4.27.4″ _module_preset=»default» text_font=»|600|||||||» text_font_size=»84px» text_line_height=»1.2em» text_font_size_tablet=»» text_font_size_phone=»50px» text_font_size_last_edited=»on|phone» text_orientation_tablet=»» text_orientation_phone=»center» text_orientation_last_edited=»on|phone» global_colors_info=»{}»]<\/p>\n

          Nuo pirmo \u017eingsnio iki stabilaus verslo augimo<\/p>\n

          [\/et_pb_text][et_pb_text _builder_version=»4.27.4″ _module_preset=»default» text_orientation_tablet=»» text_orientation_phone=»center» text_orientation_last_edited=»on|phone» global_colors_info=»{}»]<\/p>\n

          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

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          Atid\u0117jinys \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 […]<\/p>\n","protected":false},"author":22,"featured_media":12560,"parent":12580,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"iawp_total_views":41,"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\/ru\/wp-json\/wp\/v2\/pages\/17123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/comments?post=17123"}],"version-history":[{"count":3,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages\/17123\/revisions"}],"predecessor-version":[{"id":17127,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages\/17123\/revisions\/17127"}],"up":[{"embeddable":true,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/pages\/12580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/media\/12560"}],"wp:attachment":[{"href":"https:\/\/mytax.lt\/ru\/wp-json\/wp\/v2\/media?parent=17123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}